https://www.taxtmi.com/caselaws?id=115687 Imported automatic numbering machines were classified by reference to their essential description and functional character, not the material used in manufacture. The explanatory note to Heading 84.43 did not support treatment as printing machinery because the goods were specifically identifiable as hand-operated self-changing numbering stamps. On that basis, the goods fell under Customs Tariff Heading 96.11 for numbering machines, and classification under Heading 8443.60 was rejected. en-us Thu, 18 Aug 2005 00:00:00 +0530 Fri, 01 Jun 2012 11:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115687 Imported automatic numbering machines were classified by reference to their essential description and functional character, not the material used in manufacture. The explanatory note to Heading 84.43 did not support treatment as printing machinery because the goods were specifically identifiable as hand-operated self-changing numbering stamps. On that basis, the goods fell under Customs Tariff Heading 96.11 for numbering machines, and classification under Heading 8443.60 was rejected. Case-Laws Customs Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115687