Ruma Pal, J. - (1.) The dispute in this case is whether the machinery imported by the petitioners is a textile machine. The petitioners say that the machine imported is a textile winding machine and is covered by Heading No. 84.45 sub-heading 8445.40 to the First Schedule of the Customs Tariff Act, 1975 (referred to as the Act). The respondents say that the machine is classifiable under sub-heading 8479.89 of the First Schedule to the Act. The relevant Tariff Headings are as follows : "84.45 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use on the machines of Heading No. 84.46 or 84.47. Machines for preparing textile fibres : 8445.40 Textile winding (including weft-winding) or reeling 80% machines." "85.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. 8479.89 Others."
(2.) The machine in question is a Criss-Cross Winding Automatic Machine imported by the petitioners from Germany. The machine was initially classified in the Bills of Entry under Sub-heading 8479.89. At the instance of the petitioners the Customs Authorities reassessed the Bills of Entry after classifying the machine under sub-heading 8445.40.
(3.) On 4th June, 1992 the Customs Authorities cancelled the reassessment order and again classified the machine under sub-heading No. 8479.89.;