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    <title>1995 (5) TMI 128 - CEGAT, NEW DELHI</title>
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    <description>A hot foil marking machine operated by electropneumatic pressure to transfer designs from heated dies onto plastic components through stamping foil was held not to be ordinary printing machinery. Because it did not use printing ink, blocks, plates, cylinders or matrices, it was distinguished from earlier machinery classified as printing equipment. The residuary heading for an individual function not elsewhere specified applied only where no more specific printing heading was available, and that condition was not met. The machine was therefore classifiable under Heading 84.59(1) of the Customs Tariff Act, 1975, rather than Heading 84.35.</description>
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    <pubDate>Tue, 16 May 1995 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=84287</link>
      <description>A hot foil marking machine operated by electropneumatic pressure to transfer designs from heated dies onto plastic components through stamping foil was held not to be ordinary printing machinery. Because it did not use printing ink, blocks, plates, cylinders or matrices, it was distinguished from earlier machinery classified as printing equipment. The residuary heading for an individual function not elsewhere specified applied only where no more specific printing heading was available, and that condition was not met. The machine was therefore classifiable under Heading 84.59(1) of the Customs Tariff Act, 1975, rather than Heading 84.35.</description>
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      <pubDate>Tue, 16 May 1995 00:00:00 +0530</pubDate>
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