TMI Blog1992 (10) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... m, Member (J)]. The appellants herein imported a Drais Pearl Mill with Pin Discagitator Triple Cooling Sealed Features - Jacket with accessories vide bill of entry dated 13-2-1984. The goods were classified by the Department under Heading 84.59(1) Customs Tariff Act which was subsequently disputed by the importers who claimed classification under Heading 84.59(2) as a machine designed for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orizontal axis during operation. The machine is fed with a mixture of pulverised pigment and ink medium (liquid) which is nothing but a thinner or varnish. This mixture is fed into the machine by variable speed gear pump. The vertical column of the machine contains small steel balls and the interspace of these balls forms capillaries. The mixed material fed into the machine while passing through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a machine designed for the production of a commodity i.e. printing ink. In view of this, its assessment under Heading 84.59(2) was more appropriate. Hence this appeal by the Revenue. 3. We have heard Shri B.K. Singh, learned SDR and Shri A.S. Sunder Rajan, learned Consultant and carefully considered their submissions. 4. The leaflet describes the machine as consisting of a grinding containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers themselves claimed before the adjudicating authority that the input to the machine is a paste having a grinding reading of 25 microns or above and output is of 5 microns or below . So it does not lie in their mouth to claim that the function of grinding is not performed by the machine. The use of a dual pump system instead of a single pump (as indicated in the leaflet) also will not make a vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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