1995 (5) TMI 128

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....5 of the Customs Tariff Act, 1975 on the ground that it was meant for printing of impression on plastic component by application of pressure on stamping foil. The Department classified the machine under Heading 84.59 (1) of CTA, 1975. 2. Against the order passed by the Assistant Collector classifying the machine under Heading 84.59(1) of CTA, 1975, the importers preferred an appeal before the Collector of Customs (Appeals) who by the impugned order held that the machine in question was classifiable under Heading 84.35 of CTA, 1975 since it was used for printing by application of pressure on stamping foil through blocks, dies, plates etc. 3. Appearing on behalf of the appellant-Collector, Shri K.K. Jha, SDR submitted that the....

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.... 3 84.35 Other printing machinery; machinery for uses ancillary to printing 40% ............ ........................................................... ......... 84.59 Machines and mechanical appliances, having individual functions, not falling within any other Heading of this Chapter : (1), Not elsewhere specified 60% 7. We find that M/s. Automator S.A. the manufacturer of the machine have described it in their catalogue as "hot foil marking machine pneumatically operated MC 210." It is seen that the hot foil marking machine works on the principle of electropneumatic pressure and is capable of stamping of impression on plastic components. It is fitted with blocks or dies having the desired impressi....

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.... Heading 84.35 reads as follows :- Heading No. Sub-headingNo. and description of article Rate of duty (a) Standard (b)Preferential areas Central Excise Tariff Item 84.35 Other printing machinery; machinery for uses ancillary to printing (a) 40%    "6. In this case from the brochure submitted by the appellants it is manifest that the imported item is a printing machinery. It is used for the purpose of printing the monogram or name of the particular capsule or tablet on the item by high quality off-set gravure method. Under Rule 3 of the Rules for the Interpretation of the First Schedule to the Import Tariff "Heading which provides the most specific description shall be preferred to headings pro....