2003 (11) TMI 377

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....inghal, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is whether Banbury mixer imported by the appellant, should be classified in Heading 8477.80 of the Customs Tariff as claimed by the importer or Heading 8479.82 as decided by the adjudicating authority and confirmed by the Commissioner (Appeals). 2. Headings 8....

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....p;- Parts)"       "84.79     - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter.   8479.10 - Machinery for public works, building or the like   8479.20 - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils   ....

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....used only to work upon rubber or plastic. It is therefore more appropriately covered by Heading 84.77. Heading 84.79 is a residual entry in the chapter. Only those goods which cannot be classified in any of the Headings 84.10 and 84.78 will fall for classification in that heading. The heading will only cover such machinery for general purpose and not machinery suited for a particular industry or i....

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....lained that the mixer is used in the appellant's laboratory to make compounded rubber. Natural rubber and/or synthetic rubber in primary form are fed into the mixer and chemicals such as accelerator are added. These are mixed by the action of the rotors in the mixer to form a homogenous wax which is extruded in the form of a sheet. It is clear from these discussions that the mixer is ...... exclus....