https://www.taxtmi.com/caselaws?id=84888 Tariff classification of a slitter-cum-rewinder machine was determined by the explanatory notes to Heading 84.33 of the CCCN and Heading 84.41 of the HSN, which expressly include slitter-reelers and slitter-winders used to unwind, slit, and rewind paper reels. On that basis, the machine answered the description of a paper cutting machine in international tariff parlance. The text states that, consequently, confiscation was unsustainable and penalties were set aside in favour of the assessee because the goods were not to be treated as differently classifiable. en-us Wed, 06 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84888 Tariff classification of a slitter-cum-rewinder machine was determined by the explanatory notes to Heading 84.33 of the CCCN and Heading 84.41 of the HSN, which expressly include slitter-reelers and slitter-winders used to unwind, slit, and rewind paper reels. On that basis, the machine answered the description of a paper cutting machine in international tariff parlance. The text states that, consequently, confiscation was unsustainable and penalties were set aside in favour of the assessee because the goods were not to be treated as differently classifiable. Case-Laws Customs Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84888