https://www.taxtmi.com/caselaws?id=86046 An imported machine used to fix ferrules and rubber tips on pencils was treated as a production machine under Heading 84.59(2) because it brought into existence a commercially distinguishable article in trade parlance, namely a pencil with an eraser tip. The fact that a pencil already existed did not prevent the additional process from creating a distinct commodity, and the distinction between a pencil and a pencil with an eraser was rejected. The production-oriented heading was therefore applied, and the contrary classification under Heading 84.59(1) was not accepted. en-us Thu, 07 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86046 An imported machine used to fix ferrules and rubber tips on pencils was treated as a production machine under Heading 84.59(2) because it brought into existence a commercially distinguishable article in trade parlance, namely a pencil with an eraser tip. The fact that a pencil already existed did not prevent the additional process from creating a distinct commodity, and the distinction between a pencil and a pencil with an eraser was rejected. The production-oriented heading was therefore applied, and the contrary classification under Heading 84.59(1) was not accepted. Case-Laws Customs Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86046