TaxTMI 
TaxTMI 
1999 (4) TMI 340
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....ing Embossing and Foil Stamping Press" imported by the appellants. Whether this item is classifiable under sub-heading 8443.60 of the Customs Tariff Act, 1975 as claimed by the assessee or under the residuary sub-heading 8479.89 as held by the authorities below is an issue to be considered in this case. The relevant entries are as follows:- "84.43 Printing machinery, including ink-jet Printing machines, other than those of heading no. 84.71; machines for uses ancillary to printing. Other printing machinery. 8443.60 Machines for uses ancillary to printing. 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. 8479....
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....y reported in 1996 (88) E.L.T. 630 (S.C.) wherein it was held that printed aluminium labels are "Products of printing industry". It was also observed therein that Goods to be classified as understood in trade parlance and common parlance of a particular product. Referring to the catalogue of the machine, a write-up and samples of printed labels, he submitted that the catalogue specified that the item in question can be used only in the printing industry and inspite of this the authorities below were classified the item under residuary sub-heading 8479.89. He contended that it should be classified as part of printing industry under sub-heading 8443.59 or as a machine for uses ancillary to printing under sub-heading 8443.60 but not a machine ....
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....ng machine which was under classification in that case and the present machine have more or less identical functions, though the present machine is having additional functions of embossing & dye cutting, the ratio of that decision of the Hon'ble CEGAT will be equally applicable to the present case and accordingly the machine is rightly classifiable as a machine having individual function under sub-heading 84.79 of the Customs Tariff." 6. Shri K.L. Rekhi, learned Consultant while replying submitted that 84.79 restrict to machinery having individual function and as per clause (c) (i) and (ii) with the heading covers it by reference to its method of functioning, description or type and by reference to its use or to industry in which it....
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....in the said notes are not in any way connected to embossing, stamping or die cutting. Accordingly, the Department ruled out the classification under sub-heading 8443.60. There is some force in the argument advanced on behalf of the assessee that the said list is not exhaustive and covered by an inclusive definition permitting scope for enlargement. Reliance placed by the appellant's Counsel in the case of Lekhraj Jessumal & Sons (Supra) of the Apex Court wherein it was held that new processes and new methods developed from time to time and new material and components or types of components to be taken into account while interpreting the Tariff Schedule. It was also brought to our notice that the similar item was cleared by the other Customs....