2000 (2) TMI 143

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....eal filed by M/s Dairy Development Commission, Maharashtra, the issue involved is whether Bulk Butter Packing Machine, imported by them, is classifiable under sub-Heading 8434.20 of the First Schedule to the Customs Tariff Act read with Notification No. 59/87-Cus., as sought by the Appellants or under Heading 84.22 of the Tariff, as ordered by the Commissioner of Customs, under the Impugned Order ....

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....pes, it will be classifiable under Heading 84.34 of the C.T.A. He submitted that the impugned machine is an automatic butter milk packing machine, that the butter is compressed between the outlet nozzle plate and the package bottom and the container xxx xxx is filled progressively as the sleigh goes back under the pushing pressure; that it is apparent from the functioning of the impugned machine t....

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....achine is for the purpose of packing the butter. The rival Headings reads as under: 84.34 Milking machines and dairy machinery. 8434.10   - Milking machine 25% 8434.20   - Dairy Machinery 25% 8434.90   - Parts 25% 84.22 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or....

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....ing or labeling bottles, can, boxes, bags or other containers; to "Other packing or wrapping machinery." It is thus apparant that packing machinery is covered by this Heading of the Customs Tariff. The Explanatory Notes under Heading 84.22 clearly mentions that "the Heading includes machines incorporating devices, which, as a secondary function, cut, mould or press previously prepared products int....