S.D. Mohile, Member (T)

1. Brief facts of the case are as under :

M/s. Purity Flex Pvt. Ltd., Ready Money Terrace, Worli Naka, Dr. A.B. Road, Bombay filed B/E No. F-001398 dated 13-3-1990 for clearance of one extrusion lamination plant and accessories imported by them from Korea. They claimed the classification under Heading 8477.20.

A query was raised by the department so as to know how they had claimed the classification of the machines under Heading 8477.20. They were also asked to explain as to why the machines should not be classified under Heading 8479.89.

In reply to query raised by the Deptt. the importer vide their letter dated 4-5-1990 stated that the machine fell under Heading 8477.20. They were also asked to explain as to why the machines should not be classified under Heading 8479.89. In reply to the query the importer replied that the machine fell under 8477.20 and not under 8479.89 as the machine is a coater/extruder. They gave the detailed process description to justify their claim. They further added that since the machine is basically used for the purpose of coating and extruding and since lamination cannot be achieved without coating and extrusion the plant has