https://www.taxtmi.com/caselaws?id=87769 An imported rubber roller cleaning machine was treated as machinery having an individual function under Heading 84.79, because it performed a distinct chemical treatment and cleaning operation and did not function directly as auxiliary machinery with textile machines under Heading 84.48. It also did not fall under Heading 84.77, since it was not machinery for working rubber or plastics or for manufacturing products from those materials. The classification was therefore held to fall in the residuary heading for machines not specified elsewhere, and the revenue classification was upheld. en-us Fri, 16 May 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87769 An imported rubber roller cleaning machine was treated as machinery having an individual function under Heading 84.79, because it performed a distinct chemical treatment and cleaning operation and did not function directly as auxiliary machinery with textile machines under Heading 84.48. It also did not fall under Heading 84.77, since it was not machinery for working rubber or plastics or for manufacturing products from those materials. The classification was therefore held to fall in the residuary heading for machines not specified elsewhere, and the revenue classification was upheld. Case-Laws Customs Fri, 16 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87769