1983 (11) TMI 303

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.... Shri V.M.K. Nair, S.D.R., for the Respondent. ORDER The question for decision in this appeal originally filed as a revision application to the Government of India, is whether `Funditor Marking Machine' imported by the appellants by B.E. No. 1-559, dated 20-9-1977 should be assessed under Heading 84.45/48, as claimed by the appellants or under Heading 84.59(1) as done by the Customs autho....

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....The marking machine is nothing but a stamping/embossing machine worked under pressure, that a marking machine does change the form of the metal worked upon without removing any of the metal, e.g. deep scoring and marking of Gold Clubheads. They have also relied on B.T.N. Explanatory Notes under Heading No. 84.45 on page 1325 Volume-III and submitted that under heading `Working Presses', stamping m....

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....machine was not for working the metals but may be for working on metals. It did not change the form or shape of the metals. It also did not remove the metal as was done by engraving machine. Therefore, he argued that the appellants claim for classification under Heading 84.45/48 was not tenable and the classification done under the Residuary Heading 84.59 was correct. 7. Both the parties, ....