9911796707
TMI Blog2001 (6) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess adopted by the coater, a polymer precursor (organic liquid) is electrically heated and gas evaporated to create a plasma (ionised form of vapour), and this plasma is deposited on the substrate in the form of coating which hardens the material, imparts optical and electrical properties to the material and makes it wear and tear resistant. They had sought its classification under sub-heading No. 8419.89 of the Customs Tariff. The Commissioner of Customs (Appeals) had confirmed its classification under sub-heading No. 8479.89 of the said Customs Tariff. 2. The matter was heard on 26-4-2001 at Kolkata when Shri S.K. Bagaria, Advocate, referred to the product literature at page 26 of the paper book. The product has been described in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technological applications". 4. In their letter dated 11th September, 1997, the ACC explained that the machine was designed to deposit polymer precursor (organic liquid) on materials (substrates) to be treated by an exclusive process of heating and vapourising the precursor. It consisted essentially of a vacuum chamber containing a plasmatron source and a magnetron gun. The polymer precursor is electrically heated in this chamber and gets evaporated to create plasma (ionised form of vapours of the precursor) with the help of DC or RF voltage. A suitable bias (electrical charge) was applied to substrate to get plasma deposited on the targeted material. This plasma formed chemical bond with targeted material. It is seen from the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no composite (particles of atomic level) which imparts special properties to the material treated. Thus the system not only creates a coating on the material being treated by deposition of plasma, but also hardens the material and form a chemical bond with the precursor at atomic level. With this special treatment, the material becomes resistant to wear and tear resulting in longer life and also imparts optical and electrical properties desired in aerospace applications." 5. From the above description, it is seen that the argument that with such processes the targeted material was treated through heating and vapourising is not correct. 6. Heading No. 84.19 covers "Machinery, plant or laboratory equipment, whether or not electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial coated but in the coater itself to make the precursors fit for deposition on the targeted material. The heating of the targeted material could be just to facilitate the coating of the film thereon. The precursors were processed in the coater and any change of temperature in the coater was not material for classification of the goods under Heading No. 84.19 of the Tariff. We, therefore, consider that sub-heading 8419.90 did not cover the coater machine under consideration. 7. In Note 2(e) under Chapter 84, it is mentioned that a machine or appliance which answers to a description in one or more of the Heading Nos. 84.01 to 84.24, and at the same time to a description in one or other of the Headings Nos. 84.25 to 84.80, is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng etc. were covered by Heading No. 84.79. On the other hand, according to the HSN, Heading No. 84.19 covers "Machinery and plant designed to submit materials (solid, liquid or gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change (e.g. heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling processes)". It is added that this heading excludes "machinery and plant in which the heating or cooling, even if essential, is merely a secondary function designed to facilitate the main mechanical function of the machine or plant e.g. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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