https://www.taxtmi.com/caselaws?id=94214 Classification of an imported die cutting, embossing and foil stamping press turned on whether it fell under heading 8443.60 as machinery ancillary to printing or under heading 8479.89 as a machine with an individual function. The Tribunal noted that the scope of heading 8443.60, the HSN explanatory notes, trade and common parlance, and the prior clearance of similar equipment by other Customs Houses all required reconsideration, and the earlier classification was not treated as conclusive. The dispute was remanded to the jurisdictional authority for fresh adjudication in light of these observations and the subsequent clearances. en-us Tue, 20 Apr 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94214 Classification of an imported die cutting, embossing and foil stamping press turned on whether it fell under heading 8443.60 as machinery ancillary to printing or under heading 8479.89 as a machine with an individual function. The Tribunal noted that the scope of heading 8443.60, the HSN explanatory notes, trade and common parlance, and the prior clearance of similar equipment by other Customs Houses all required reconsideration, and the earlier classification was not treated as conclusive. The dispute was remanded to the jurisdictional authority for fresh adjudication in light of these observations and the subsequent clearances. Case-Laws Customs Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94214