https://www.taxtmi.com/caselaws?id=89891 Imported vacuumatic paper counting machines are classifiable under Heading 84.59(1), not Heading 84.35, where the evidence shows general-purpose use rather than special or exclusive design for printing operations. The key test is whether the machine operates with printing machines and is used during or after printing for feeding, handling, or further working of paper. Because counting and batching paper is not part of the printing process and the machine had no direct nexus with printing, it fell within the residuary heading as a machine with an individual function. en-us Fri, 09 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89891 Imported vacuumatic paper counting machines are classifiable under Heading 84.59(1), not Heading 84.35, where the evidence shows general-purpose use rather than special or exclusive design for printing operations. The key test is whether the machine operates with printing machines and is used during or after printing for feeding, handling, or further working of paper. Because counting and batching paper is not part of the printing process and the machine had no direct nexus with printing, it fell within the residuary heading as a machine with an individual function. Case-Laws Customs Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89891