https://www.taxtmi.com/caselaws?id=85569 An imported spot coater used with a printing line was classifiable under Heading 84.35 as machinery ancillary to printing, not under Heading 84.59(1) as miscellaneous machinery. The machine was connected to the main drive shaft and used with the printing machinery for lacquer coating before and after printing, showing an integral link with the printing process. The HSN Explanatory Notes to Heading 84.35 support coverage of machines exclusively designed to operate with printing machines and used during or after printing for feeding, handling, or further working of sheets. Applying the rule preferring the more specific heading over a residuary entry, Heading 84.59(1) was found inapplicable. en-us Wed, 07 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85569 An imported spot coater used with a printing line was classifiable under Heading 84.35 as machinery ancillary to printing, not under Heading 84.59(1) as miscellaneous machinery. The machine was connected to the main drive shaft and used with the printing machinery for lacquer coating before and after printing, showing an integral link with the printing process. The HSN Explanatory Notes to Heading 84.35 support coverage of machines exclusively designed to operate with printing machines and used during or after printing for feeding, handling, or further working of sheets. Applying the rule preferring the more specific heading over a residuary entry, Heading 84.59(1) was found inapplicable. Case-Laws Customs Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85569