https://www.taxtmi.com/caselaws?id=42124 Classification of the imported special purpose machine turned on its principal function: it plugged holes in carburettor bodies with lead shots, while cutting the extruded portion and checking airtightness were merely incidental. Applying the relevant section and chapter notes, the machine was treated as a machine tool working on metal under Heading 84.45/48, and the residuary Heading 84.59 could not apply where the specific heading covered the goods. The assessee's classification was therefore accepted. en-us Wed, 24 Feb 1988 00:00:00 +0530 Fri, 25 Jul 2014 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42124 Classification of the imported special purpose machine turned on its principal function: it plugged holes in carburettor bodies with lead shots, while cutting the extruded portion and checking airtightness were merely incidental. Applying the relevant section and chapter notes, the machine was treated as a machine tool working on metal under Heading 84.45/48, and the residuary Heading 84.59 could not apply where the specific heading covered the goods. The assessee's classification was therefore accepted. Case-Laws Customs Wed, 24 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42124