https://www.taxtmi.com/caselaws?id=49797 An imported bulk butter packing machine was analysed under the Customs Tariff Act against Heading 84.34 for dairy machinery and Heading 84.22 for packing machinery. The tariff structure and HSN Explanatory Notes showed that Heading 84.34 covers machinery used in butter manufacture, including moulding equipment, but not machines performing wrapping or packing operations. Heading 84.22 covers filling, packing and wrapping machinery, including equipment that may incidentally mould or press products into presentational forms without changing their essential character. On the facts, the machine was a butter packing machine and therefore classifiable under Heading 84.22. en-us Fri, 04 Feb 2000 00:00:00 +0530 Tue, 17 Aug 2010 15:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49797 An imported bulk butter packing machine was analysed under the Customs Tariff Act against Heading 84.34 for dairy machinery and Heading 84.22 for packing machinery. The tariff structure and HSN Explanatory Notes showed that Heading 84.34 covers machinery used in butter manufacture, including moulding equipment, but not machines performing wrapping or packing operations. Heading 84.22 covers filling, packing and wrapping machinery, including equipment that may incidentally mould or press products into presentational forms without changing their essential character. On the facts, the machine was a butter packing machine and therefore classifiable under Heading 84.22. Case-Laws Customs Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49797