https://www.taxtmi.com/caselaws?id=92093 Imported hot melt equipment used to deliver molten adhesive through a heated hose and extrusion gun was held classifiable under Heading 8424.20 as a spraying appliance, because its decisive function was application of adhesive through the nozzle rather than treatment of materials under Heading 84.19 or classification as cable-making machinery under Heading 8479.40. The same equipment was also found eligible for concessional treatment under Notification No. 59/87-Cus. because it operated as a mechanical appliance for spraying a liquid or powder analogue, with electricity used only to maintain the adhesive in molten form and no applicable exclusion shown. The result was partial relief on the exemption issue. en-us Wed, 31 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92093 Imported hot melt equipment used to deliver molten adhesive through a heated hose and extrusion gun was held classifiable under Heading 8424.20 as a spraying appliance, because its decisive function was application of adhesive through the nozzle rather than treatment of materials under Heading 84.19 or classification as cable-making machinery under Heading 8479.40. The same equipment was also found eligible for concessional treatment under Notification No. 59/87-Cus. because it operated as a mechanical appliance for spraying a liquid or powder analogue, with electricity used only to maintain the adhesive in molten form and no applicable exclusion shown. The result was partial relief on the exemption issue. Case-Laws Customs Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92093