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    <title>1999 (1) TMI 129 - CEGAT, NEW DELHI</title>
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    <description>Imported polyester button-making machinery used on hard plastic blanks was treated as a machine-tool for working hard materials under Heading 84.65, not as machinery for working rubber or plastics under Heading 84.77. Temporary heating of the blanks before drilling or turning did not alter the character of the material being worked, and silence in the catalogue about hardness did not show that the machine could not process hard plastics. On the stated facts, the classification under Heading 84.65 was maintained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=90702</link>
      <description>Imported polyester button-making machinery used on hard plastic blanks was treated as a machine-tool for working hard materials under Heading 84.65, not as machinery for working rubber or plastics under Heading 84.77. Temporary heating of the blanks before drilling or turning did not alter the character of the material being worked, and silence in the catalogue about hardness did not show that the machine could not process hard plastics. On the stated facts, the classification under Heading 84.65 was maintained.</description>
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