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TMI Blog1984 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... rinting machine from M/s. Markem Corporation, Keene, N.H. USA. They presented a bill of entry No. 11539 dated 16-11-1976 at Customs Air-cargo Unit, Palam, New Delhi. They sought clearance of the machine in question under Customs Tariff Head No. 84.34 assessable at 40%. The Assistant Collector assessed the item under Tariff Heading No. 84.59(1) at 60%. An appeal was preferred to the Appellate Collector who confirmed the order of the Asst. Collector. Shri Prem Sehgal, Managing Partner of the Appellants firm submitted that the machine under import should have been classified under the most specific heading 84.34. The tablets and capsules printing machine can print name or monogram on capsules, tablets, lozenges, candies or sugar coated gum by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... type-founding or type-setting machinery, other than the machine tools for preparing or working printing blocks, plates or cylinders, etc. etc. He also argued that since this item is not type-founding or type-setting machinery, Heading 84.34 would not apply. He placed reliance on the BTN Explanation where the Heading 84.34 is expressly restricted to the equipment used in printing of text or illustrations. 3. For the purpose of clarification it is necessary to re-produce the two contending Headings :- Heading No. Sub-heading No. and description of article Rate of duty (a) Standard (b) Preferential areas C.E.T. Item (1) (2) (3) (4) 84.34 Machinery, apparatus and accessories for type-founding or type-setting A machinery, oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The metal is clipped with off-set rollers for printing a tablet and is equipped with the gravure reservoir assembly. Considering the method of working, we are of the view that type-founding or type-setting contemplated under Heading 84.34 is totally absent. Further, Heading 84.34 expressly excludes machinery for working printing blocks, plates or cylinders. The explanation to the BTN referred to by the Appellate Collector indicates that Heading 84.34 would apply mainly to equipment used in the printing of text or illustrations whether on paper or sometimes on other materials. So, we do not accept the contention of the appellants that the item should be classified more appropriately under Heading 84.34. Of course, it was pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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