H.R. Syiem, Member (T) for himself and for K.S. Venkataramani, Member (T)

1. The Appellate Collector has written one of the most detailed analysis of a technologically difficult subject and has left nothing untouched; it illuminates the matter as few orders have done. It is a tribute not only to the intellectual attainment of the author but also the depth of understanding and the labour that have gone into this tremendous work. The order examines every detail of each machines and goes into its performance, technicalities, features both negative and positive. One learns the subject by reading this exposition.

2. In respect of step and repeat machines imported by M/s. Bharat Vijay Mills, the Appellate Collector wrote seven pages of text and comes to the conclusion that its correct classification was under heading 84.34. The Assistant Collector thought that heading 90.10 was the correct heading. We reproduce these two headings so that we can see their respective coverage :

Heading 84.34:

Machinery, apparatus and accessories for type-founding or type-setting; machinery, other than the machine tools of Heading 84.45/48 for preparing or working printing blocks, plates or cylinders; prin