TaxTMI 
TaxTMI 
1997 (11) TMI 250
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....ssification under Tariff Heading 84.40 read with Notification No. 155/86-Cus., dated 1-3-1986 as amended on the ground that the components are for the manufacture of laminating machines which are covered under the Tariff Heading 84.40. Adjudicating authority held that laminating machine is classifiable under Heading 8479.89 of Customs Tariff Act and further held that laminating machine has an individual function and the principal purpose is to laminate and not to manufacture book covers as claimed by the appellants. In respect of rubber rollers, the adjudicating authority held that these are to be classified under Chapter 40 of the Customs Tariff Act. 3. Ld. Counsel appearing on behalf of the appellants submits that laminating machi....
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.... has classified these rollers under Chapter 40 of the Customs Tariff Act. He submits that in fact these are not simple rubber rollers. These are silicon rubber rollers. He submits that rollers consist of a metallic base over which the silicon rubber has been coated. In addition there is a heater coil wound uniformly from one end to another on the metallic core of the roller. When electricity is passed, the heater coils get heated thus heating the silicon rubber coated on the roller. With this heating the laminating film is melted and lamination is effected. He therefore, submits at these rollers have to be classified as parts of the laminating machines under Heading 8417.70 of the Tariff. He therefore, prays that the appeal may be allowed. ....
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....f the Tariff and the parts of the machine under 8479.90 and held that this machine is not used for production of commodity. The appellants' contention is that the laminating machine is classified under Heading 84.40 of the Tariff. Heading 84.40 of the Tariff provides as under : "84.40 Book-binding machinery, including book-sewing machines." In the alternative, the appellants pleaded that laminating machine is classified under Heading 84.43. Heading 84.43 is reproduced below : "84.43 Printing machinery; machines for uses ancilliary to printing. - Offset printing machinery." Heading 84.40 of the Tariff deals with book binding machinery and 84.43 of the Tariff printing machinery. 8. The catalogue produced by the a....
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....s., dated 1-3-1987, we find that at Serial No. 50 of the notification which provides "Goods falling under sub-heading Nos. 8479.20, 8479.30, 8479.40; sub-heading No. 8479.81 excluding wire coil winders; and machinery used for the production of a commodity." The machinery used for production of a commodity is entitled for the benefit of this notification. As per the catalogue produced by the appellants as reproduced above, the laminating machine only laminates the documents and is not producing any commodity, therefore, the laminating machine is not entitled for the benefit of this notification as held by the Revenue. 12. In respect of the classification of rubber roller, the Revenue has classified this roller under Chapter 40 of the....