1988 (2) TMI 62

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....oms duty under Item 89.59(1) as claimed by the Revenue or under 84.45/48 ' of the Tariff Schedule as maintained by the appellant. If the appellant's claim is accepted the duty is at the rate of 40 per cent while if the department's stand is maintained it is at the rate of 60 per cent. The Assistant Collector took the view that the imported machine was not manufacturing carburetors and was discharging an individual function of plugging holes in the carburetor body with the help of lead shots. Therefore, the appropriate entry was 84.59(1) of the Customs Tariff. The appellant challenged the order of the Assistant Collector by preferring an appeal to the Collector (Appeals). He took the view that the imported machine by plugging holes on the ca....

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....ing the internal surface of an existing hole to exact dimension within the meaning of Explanatory Note 84.45(A)(5) of the CCCN (Volume 3), Chapter 84.45. The imported machine in question does not fall within the definition of machine tool given in MC. Graw Hill Dictionary of Scientific and Technical Term as cited by the learned S.D.R. Classification of the impugned machine under Tariff Heading 84.45/48 is, therefore, ruled out. Even by taking all the functions of the machine into consideration, the classification for the purpose of customs duty will have to be determined keeping in view Section Note 3 in Section XVI and Chapter Note 5 of Chapter 84 of the First Schedule to the Customs Tariff Act, 1975, according to which the principal funct....