https://www.taxtmi.com/caselaws?id=89993 Imported ball point tip making machines were classifiable as multi-station transfer machines for working metal under sub-heading 8457.30 because the product literature showed inline transfer through multiple working stations involving metal cutting and assembly. Heading 84.79 was only a residuary entry for machines with individual functions not specified elsewhere in Chapter 84, and it could not be preferred where the goods matched the specific description in Heading 84.57. The classification under the specific heading was therefore upheld, and resort to the residuary sub-heading 8479.89 was rejected. en-us Tue, 23 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89993 Imported ball point tip making machines were classifiable as multi-station transfer machines for working metal under sub-heading 8457.30 because the product literature showed inline transfer through multiple working stations involving metal cutting and assembly. Heading 84.79 was only a residuary entry for machines with individual functions not specified elsewhere in Chapter 84, and it could not be preferred where the goods matched the specific description in Heading 84.57. The classification under the specific heading was therefore upheld, and resort to the residuary sub-heading 8479.89 was rejected. Case-Laws Customs Tue, 23 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89993