https://www.taxtmi.com/caselaws?id=95367 Tariff classification of machines used to shape, drill and turn plastic blanks for buttons turned on the scope of Heading 84.77. The heading was applied according to its plain wording, read with the Explanatory Notes as illustrative only, so it was not confined to listed examples. The department failed to produce material showing that the blanks were hard plastics or that soft plastic could not be drilled, and there was no basis to disturb the concurrent classification already accepted below. The machines were classified under Heading 8477.80, and the departmental challenge failed. en-us Wed, 03 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95367 Tariff classification of machines used to shape, drill and turn plastic blanks for buttons turned on the scope of Heading 84.77. The heading was applied according to its plain wording, read with the Explanatory Notes as illustrative only, so it was not confined to listed examples. The department failed to produce material showing that the blanks were hard plastics or that soft plastic could not be drilled, and there was no basis to disturb the concurrent classification already accepted below. The machines were classified under Heading 8477.80, and the departmental challenge failed. Case-Laws Customs Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95367