https://www.taxtmi.com/caselaws?id=101980 Classification of an imported VST Controls machine turned on whether it fell under Heading 84.71 or Heading 85.37 of the Central Excise Tariff Act. The machine was described as a process control unit used to monitor dimensional requirements and the quality of moulded parts, with speed and revolution control, and was treated as a hybrid machine with analogue and digital systems. The HSN exclusion for digitally controlled machines was read as confined to digital machines whose programmes could not be modified by the user, not to the hybrid machine in question. On that basis, Heading 85.37 did not apply and the assessee's classification was accepted. en-us Wed, 06 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101980 Classification of an imported VST Controls machine turned on whether it fell under Heading 84.71 or Heading 85.37 of the Central Excise Tariff Act. The machine was described as a process control unit used to monitor dimensional requirements and the quality of moulded parts, with speed and revolution control, and was treated as a hybrid machine with analogue and digital systems. The HSN exclusion for digitally controlled machines was read as confined to digital machines whose programmes could not be modified by the user, not to the hybrid machine in question. On that basis, Heading 85.37 did not apply and the assessee's classification was accepted. Case-Laws Customs Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101980