1988 (5) TMI 122

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....R. Syiem, Member (T)]. - The learned counsel for the appellants, the National Small Industries, said that the machines they imported makes laminated boards. Rolls of two layers are fed into a machine with a third paper and the two are glued and fixed together to become a rigid board. The laminated boards are used for making printed cartons. The finished material consists of corrugated sheets or ....

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.... a : "machine or a mechanical appliance designed for the production of a commodity" so as to fall in 84.59 (2). 4. The two points of view are well balanced. It is possible to say that there has been no manufacture because the sheets, the boards corrugated or uncorrugated are simply glued by the machine to form a stifer, more rigid sheet/board out of which cartons can be made. The sheets/boards w....

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..... We are not examining "manufacture" of the kind we run into in central excise where we frequently have to determine whether an activity or a process imparted to a material involved a manufacture so as to bring a finished product into the category of goods manufactured. Customs heading under our discussion is only confined to whether the machine is designed for production of a commodity. It must n....