https://www.taxtmi.com/caselaws?id=87815 Imported steam irons described in shipping papers as presses were treated, on their function and product literature, as electric smoothing irons rather than industrial ironing machinery. Heading 8451.30 was understood to cover machinery and presses used for textile or garment treatment, while Heading 8516.40 covered electric smoothing irons, including electric steam irons. On that basis, the goods were classified under Heading 8516.40. Because the exemption notification applied only to specified Chapter 84 goods, the imported goods, falling under Chapter 85, were not entitled to concessional duty under Notification No. 16/85-Cus. dated 1-2-1985. en-us Tue, 16 Sep 1997 00:00:00 +0530 Thu, 06 Jun 2019 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87815 Imported steam irons described in shipping papers as presses were treated, on their function and product literature, as electric smoothing irons rather than industrial ironing machinery. Heading 8451.30 was understood to cover machinery and presses used for textile or garment treatment, while Heading 8516.40 covered electric smoothing irons, including electric steam irons. On that basis, the goods were classified under Heading 8516.40. Because the exemption notification applied only to specified Chapter 84 goods, the imported goods, falling under Chapter 85, were not entitled to concessional duty under Notification No. 16/85-Cus. dated 1-2-1985. Case-Laws Customs Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87815