https://www.taxtmi.com/caselaws?id=110102 The Banbury mixer imported for rubber and plastic processing was treated as machinery for working rubber or plastics under Heading 8477.80, not as mixing or kneading machinery under Heading 8479.82. The classification turned on its main and exclusive use in the rubber and plastic industry and its function in breaking up rubber particles and producing compounded rubber. Heading 84.77 was construed broadly to cover machinery used in the rubber or plastics field, while Heading 84.79 was regarded as a residual entry for machines with individual functions not otherwise specified. en-us Thu, 20 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 17:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110102 The Banbury mixer imported for rubber and plastic processing was treated as machinery for working rubber or plastics under Heading 8477.80, not as mixing or kneading machinery under Heading 8479.82. The classification turned on its main and exclusive use in the rubber and plastic industry and its function in breaking up rubber particles and producing compounded rubber. Heading 84.77 was construed broadly to cover machinery used in the rubber or plastics field, while Heading 84.79 was regarded as a residual entry for machines with individual functions not otherwise specified. Case-Laws Customs Thu, 20 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110102