1987 (10) TMI 262

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....K.L. Rekhi, Member (T)]. - The appellants imported a fabric printing machine which is described as Arcamatic Continuous Fabric Printing Machine Model C Mark 1. This machine prints by heat transfer process from paper. 2. On importation the goods were assessed under Heading 84.59(1). After clearing the machine on payment of duty the appellants applied for re-classification of the machine under He....

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....us fabrics. He referred to the observation of the Assistant Collector and submitted that the machine does not do any lamination. He pointed out that the write-up of the machine which was filed before the Assistant Collector stated that "....the Arcamatic Printing calenders are designed to work at speeds and temperatures, ensuring a satisfactory transfer of the dyestuffs on a wide variety of knitte....

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....design on the paper and with one transfer the paper was exhausted. 6. We have given the matter our most careful consideration. The fact that a piece of transfer paper exhausts with one transfer does not mean that the machine is not capable of giving repetitive design. When sufficient quantity of transfer paper is put into the machine, the machine will go on giving repetitive design. The appellant....