1997 (2) TMI 197

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.....  The appellants imported several machines including handling machinery and parts towards setting up of a Gypsum processing plant. These goods were assessed on merits under different tariff headings. Subsequently the importers filed a refund claim on the plea that the entire imports were capable of being assessed under Heading 84.59(2) as machines and mechanical appliances designed for the pro .....

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..... h plant is designed to produce a commodity. This logic of the appellants is faulty as the tariff heading speaks of machines and not a group of machines each performing an individual function, together making a plant. The appellants have relied upon Section Note 3 to Section XVI of the Tariff which states that composite machines should be classified under that tariff entry which covers the machines .....

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