https://www.taxtmi.com/caselaws?id=87836 A laminating machine used for documents, charts and posters was classified under Heading 84.79 because its function was neither book-binding nor printing, so it did not fall under Headings 84.40 or 84.43. The claimed exemption under Notification No. 59/87-Cus. was denied because the machine merely laminated material and did not produce a commodity; consequently, the related parts exemption under Notification No. 155/86-Cus. also failed. A silicon rubber roller with a metallic core, heater coil and rubber coating, specially designed for the machine, was treated as an identifiable machine part and not as rubber goods under Chapter 40. The machine classification and exemption denial were upheld, while the roller received part classification relief. en-us Tue, 04 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87836 A laminating machine used for documents, charts and posters was classified under Heading 84.79 because its function was neither book-binding nor printing, so it did not fall under Headings 84.40 or 84.43. The claimed exemption under Notification No. 59/87-Cus. was denied because the machine merely laminated material and did not produce a commodity; consequently, the related parts exemption under Notification No. 155/86-Cus. also failed. A silicon rubber roller with a metallic core, heater coil and rubber coating, specially designed for the machine, was treated as an identifiable machine part and not as rubber goods under Chapter 40. The machine classification and exemption denial were upheld, while the roller received part classification relief. Case-Laws Central Excise Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87836