https://www.taxtmi.com/caselaws?id=88790 Industrial steam iron presses meant for shirts, trousers and jackets were treated as industrial textile machinery under Heading 84.51, because their essential character remained that of Chapter 84 machinery and they did not become Chapter 85 electrical appliances merely by incorporating electrical elements. The record showed industrial use only, and the goods were not ordinary smoothing irons of Heading 85.10. On that basis, the exemption under Notification No. 16/85-Cus. was available, and the Revenue's challenge to classification failed. en-us Tue, 17 Mar 1998 00:00:00 +0530 Thu, 06 Jun 2019 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88790 Industrial steam iron presses meant for shirts, trousers and jackets were treated as industrial textile machinery under Heading 84.51, because their essential character remained that of Chapter 84 machinery and they did not become Chapter 85 electrical appliances merely by incorporating electrical elements. The record showed industrial use only, and the goods were not ordinary smoothing irons of Heading 85.10. On that basis, the exemption under Notification No. 16/85-Cus. was available, and the Revenue's challenge to classification failed. Case-Laws Customs Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88790