2003 (11) TMI 377

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....er 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 84.77 and 84.79 and their sub-headings are r....

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.... 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   8479.30 - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials a....

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.... 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 industries. 4. The departmental representative emphasises that the goods would be classified in Heading 84.71 if they can be used by one industry either rubber or plastic....

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....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 ...... exclusively used in the rubber and plastic industries. 6. Heading 84.77 refers to "machinery for working rubber or plastics or for manufacture of the product from these materials"....