TaxTMI 
TaxTMI 
2000 (10) TMI 482
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....notification No. 20/99, dated 28-2-99 against Sl. No. 180 List 10 (Sl. No. 115) which extends benefit to "labelling machines". The imported item is regarded to be hand operated machine and by pressing or triggering the device with hand the adhesive backed label moves out from the roll and gets printed with the logo/details and thereafter sticks on to the material on which it is pressed. The Asstt. Commissioner after considering their submissions found as under :- "6(i) As per Rule 3(a) of Interpretative Rules, the heading which provides the most specifically description shall be preferred to heading providing a more general description. As hand operated machines are specifically covered under heading 9611.00, this heading can be con....
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.... Customs Act to classify the goods relating to a bill of entry submitted before him for assessment as considered fit by him and is not bound by classification of similar goods under earlier bills of entry. The order passed on the classification of the goods, even if not in conformity with the earlier/existing practice, is well within legal propriety and Section 129D of the Customs Act, 1962, does not come in the way of this course of action. Section 129D, in fact, provides for the review of any proceeding in a particular case relating to which any decision or order under the Act has been passed by an adjudicating authority subordinate to the reviewing authority and does not refer to the review of any existing practice. The fact that earlier....
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....vised. Coming to the merits of the classification, the goods imported are described as labelling machines. As per the catalogue submitted also the item is described as labelling machine. It is a hand operated gun, in which, by pressing the triggering device with hand the adhesive label moves out from the roll and gets printed with a logo and thereafter gets pasted to the article on which the device is projected. It is not disputed that this machine or device is used for price labelling. The two competing heads for classification are 84.22 and 96.11. Heading 84.22 covers inter alia machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or containers and as per the HSN notes these labelling machines include those w....
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....d the goods to be classifiable under heading 96.11. 4. We have heard Ld. Advocates for the appellants and Ld. DR for the department and after considering the record and the submissions made we find : - (a) the imported goods in question from the catalogue produced where they are termed to be 'labelling machine one touch with smooth and easy operating system' are guns for putting the price tag labels along with logos, as required by the user. The machines not only stamp the label with logo but also print the prices which may go on changing and also simultaneously generate a self-adhesive gummed label cut to a particular size and can be targeted to be shot and stuck at the desired site. Therefore the entity ....
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....heading 84.72)" since the devices covered hereunder would not be having the primary function of stamping. (c) A four digit heading can be said to be generic heading and six digit heading can be considered to be a species of the four digit heading. A species should indicate a more specific definition and coverage for the purposes of classification than the genus of four digit. When there is a six digit heading it should be preferred over a four digit heading. Therefore, the entity having the primary function of a 'labelling machine' would be more akin and appropriately covered specifically under 842230 and not 9611 by applying the Rules of classification. (d) We have considered t....