https://www.taxtmi.com/caselaws?id=88862 Classification of a general-purpose hand-operated numbering or stamping machine excludes treatment as machinery ancillary to printing under Heading 8443, because the HSN notes distinguish such machines from equipment designed to operate with printing machines. It therefore does not qualify for the corresponding customs exemption. An industrial stapling machine may qualify as a case-packing machine where it answers the notification's specified description. In the absence of an actual-user condition or other express restriction, the customs exemption remains available. The distinction turns on the machine's functional description and the precise terms of the relevant exemption entry. en-us Wed, 27 May 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88862 Classification of a general-purpose hand-operated numbering or stamping machine excludes treatment as machinery ancillary to printing under Heading 8443, because the HSN notes distinguish such machines from equipment designed to operate with printing machines. It therefore does not qualify for the corresponding customs exemption. An industrial stapling machine may qualify as a case-packing machine where it answers the notification's specified description. In the absence of an actual-user condition or other express restriction, the customs exemption remains available. The distinction turns on the machine's functional description and the precise terms of the relevant exemption entry. Case-Laws Customs Wed, 27 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88862