TaxTMI 
TaxTMI 
1983 (12) TMI 301
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....espondent. ORDER The question for decision in this appeal, originally filed as Revision Application to the Government of India, is whether the Steam Press with `portable boiler alongwith steam ironing and cleaning tables' imported by the appellants vide Bill of Entry No. 43/77, dated 25-7-1978 should be classified under sub-heading (1) of Heading 84.40 of C.T.A., 1975, as claimed by the appellan....
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....the fact that only "comma" had been used between the words "Domestic Washing machine" and the words "laundry and dry-cleaning machinery". As against this he invited our attention to Heading 84.37(2), wherein, after the words "Domestic Knitting machine" "semi-colon" has been used. Shri Banerjee, learned Counsel further argued that in the tariff the punctuations have been used with definite sense an....
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.... to qualify these words the same would have been spelled out. He also argued that Domestic laundry and dry-cleaning machinery, as such are not known to exist. 4. In reply, Shri Banerjee, learned Counsel reiterated that the plain meaning should be given to the sub-heading and Bench should not be concerned whether such `domestic laundry and dry-cleaning machinery' exist or not. To a query by ....