https://www.taxtmi.com/caselaws?id=167224 An imported capsule and tablet printing machine operating by offset gravure process was treated as a printing machine for tariff purposes. Heading 84.34 was held inapplicable because it was confined to machinery connected with type-founding or type-setting and did not cover the machine's actual working method. Heading 84.59, being residuary, could not apply where a more specific heading covered the goods. Applying the rule that the most specific description prevails, the machine was classified under Heading 84.35 as other printing machinery, and the assessment was directed to be made accordingly. en-us Wed, 17 Oct 1984 00:00:00 +0530 Fri, 12 Dec 2014 10:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167224 An imported capsule and tablet printing machine operating by offset gravure process was treated as a printing machine for tariff purposes. Heading 84.34 was held inapplicable because it was confined to machinery connected with type-founding or type-setting and did not cover the machine's actual working method. Heading 84.59, being residuary, could not apply where a more specific heading covered the goods. Applying the rule that the most specific description prevails, the machine was classified under Heading 84.35 as other printing machinery, and the assessment was directed to be made accordingly. Case-Laws Customs Wed, 17 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167224