https://www.taxtmi.com/caselaws?id=790027 Integrated foam production equipment that meters reactive liquid into mould cavities, clamps, heats and cures the material to form polyurethane foam is treated as an injection-moulding machine under Tariff Item 8477 10 00, because the specific heading for machinery for working plastics prevails over residual headings. Presentation of the machine in CKD/SKD form does not alter classification where the essential components are imported together and Rule 2(a) applies. The same goods also fall within the scope of Notification No. 21/2025-Customs (ADD) because the clamping force falls within the notified range and the product is not covered by any stated exemption, so anti-dumping duty applies. en-us Mon, 13 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790027 Integrated foam production equipment that meters reactive liquid into mould cavities, clamps, heats and cures the material to form polyurethane foam is treated as an injection-moulding machine under Tariff Item 8477 10 00, because the specific heading for machinery for working plastics prevails over residual headings. Presentation of the machine in CKD/SKD form does not alter classification where the essential components are imported together and Rule 2(a) applies. The same goods also fall within the scope of Notification No. 21/2025-Customs (ADD) because the clamping force falls within the notified range and the product is not covered by any stated exemption, so anti-dumping duty applies. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790027