https://www.taxtmi.com/caselaws?id=215948 Customs classification of an imported footwear-soles injection moulding machine depended on its actual function and tariff description. The machine, used to produce soles from synthetic polymers such as PVC, TPR and EVA, was held to fall under Chapter Heading 8477.1000 as an injection moulding machine, not under Chapter Heading 8453, which covers machinery for working hides, skins or leather and for making or repairing footwear of those materials. Because the anti-dumping notification excluded only machines classifiable under Chapter Heading 8453, the goods did not qualify for exclusion and remained liable to anti-dumping duty. en-us Thu, 04 Aug 2011 00:00:00 +0530 Fri, 24 Aug 2012 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215948 Customs classification of an imported footwear-soles injection moulding machine depended on its actual function and tariff description. The machine, used to produce soles from synthetic polymers such as PVC, TPR and EVA, was held to fall under Chapter Heading 8477.1000 as an injection moulding machine, not under Chapter Heading 8453, which covers machinery for working hides, skins or leather and for making or repairing footwear of those materials. Because the anti-dumping notification excluded only machines classifiable under Chapter Heading 8453, the goods did not qualify for exclusion and remained liable to anti-dumping duty. Case-Laws Customs Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215948