1999 (2) TMI 143

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....pondent. [Order per : Lajja Ram, Member (T)]. -  M/s. National Pen & Plastic Industries nave filed the present appeal in which the matter relates to the classification of the imported machine described in the Bill of Entry as Linamatic Point making machines for making ball point tips. The importers claimed classification under sub-heading No. 8479.89 of the Customs Tariff which covered ....

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.... He also denied the benefit of Notification No. 59/87-Cus. as this notification did not cover the goods under Heading No. 84.53. On appeal, the Collector of Customs (Appeals), Bombay confirmed the view taken by the adjudicating authority and observed that the process involving working of metal was the principal function of the machine imported. He also referred to the production literature which h....

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....embling. 4.The appellants had sought classification under sub-heading No. 8479.89 of the Customs Tariff. The Heading No. 84.79 covered machines and mechanical appliances having individual functions not specified or included elsewhere in Chapter 84 of the Tariff. Sub-heading No. 8479.89 is a residuary entry under the residuary Heading 84.79. The learned JDR had submitted that resort to the resid....