https://www.taxtmi.com/caselaws?id=88820 A screen stretcher used to stretch wire mesh with even tension for making printing screens was held to fall under Heading 8442.30 because its essential and integrated function was part of preparing printing blocks and related components, not a general appliance under the residuary heading. The classification under the specific heading also satisfied the condition for Notification No. 59/87-Cus., so the exemption was available. The tribunal therefore set aside the impugned order and accepted the assessee's classification and consequential exemption claim. en-us Fri, 17 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88820 A screen stretcher used to stretch wire mesh with even tension for making printing screens was held to fall under Heading 8442.30 because its essential and integrated function was part of preparing printing blocks and related components, not a general appliance under the residuary heading. The classification under the specific heading also satisfied the condition for Notification No. 59/87-Cus., so the exemption was available. The tribunal therefore set aside the impugned order and accepted the assessee's classification and consequential exemption claim. Case-Laws Customs Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88820