https://www.taxtmi.com/caselaws?id=44901 Imported machinery was held not to be classifiable as an office machine under Tariff Heading 84.51/55 because classification depends on the machine's nature and function. On that basis, the machine fell outside the office machine heading and was instead to be classified under either Tariff Heading 84.32 or 84.66. The Court did not choose between those two headings because the rate of duty was the same under both, and it did not examine the countervailing duty issue since no argument was addressed on that point. en-us Tue, 21 Jan 1997 00:00:00 +0530 Tue, 06 Jul 2010 15:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44901 Imported machinery was held not to be classifiable as an office machine under Tariff Heading 84.51/55 because classification depends on the machine's nature and function. On that basis, the machine fell outside the office machine heading and was instead to be classified under either Tariff Heading 84.32 or 84.66. The Court did not choose between those two headings because the rate of duty was the same under both, and it did not examine the countervailing duty issue since no argument was addressed on that point. Case-Laws Customs Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44901