https://www.taxtmi.com/caselaws?id=84952 The Tribunal upheld the department's classification of imported Piston rings fitting equipment under Chapter Heading 84.59(1) as machines and mechanical appliances, rejecting the appellant's argument for classification under Tariff entry 84.49 for hand tools. The equipment was deemed unsuitable for classification under 84.59(2) for machines designed for production, leading to its classification under the residuary entry 84.59(1). As a result, the appeal was dismissed, affirming the original classification under Chapter Heading 84.59(1). en-us Tue, 27 Feb 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84952 The Tribunal upheld the department's classification of imported Piston rings fitting equipment under Chapter Heading 84.59(1) as machines and mechanical appliances, rejecting the appellant's argument for classification under Tariff entry 84.49 for hand tools. The equipment was deemed unsuitable for classification under 84.59(2) for machines designed for production, leading to its classification under the residuary entry 84.59(1). As a result, the appeal was dismissed, affirming the original classification under Chapter Heading 84.59(1). Case-Laws Customs Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84952