https://www.taxtmi.com/caselaws?id=166817 Tariff classification of an imported steam press with portable boiler and ironing and cleaning tables turned on the construction of Heading 84.40 of the Customs Tariff Act, 1975. The interpretive argument that punctuation made "Domestic" qualify only washing machines, and not laundry and dry-cleaning machinery, was rejected because punctuation is only a minor aid where the scheme of the heading points otherwise. A reading that produced an unnatural result by implying domestic laundry and dry-cleaning machinery was avoided. The goods were therefore treated as industrial laundry and dry-cleaning machinery under sub-heading (2), and not under sub-heading (1). en-us Sat, 24 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 18:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166817 Tariff classification of an imported steam press with portable boiler and ironing and cleaning tables turned on the construction of Heading 84.40 of the Customs Tariff Act, 1975. The interpretive argument that punctuation made "Domestic" qualify only washing machines, and not laundry and dry-cleaning machinery, was rejected because punctuation is only a minor aid where the scheme of the heading points otherwise. A reading that produced an unnatural result by implying domestic laundry and dry-cleaning machinery was avoided. The goods were therefore treated as industrial laundry and dry-cleaning machinery under sub-heading (2), and not under sub-heading (1). Case-Laws Customs Sat, 24 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166817