MULTIFUNCTIONAL MACHINE COMPRISING OF A METAL LATHE, A PILLAR DRILL AND A MILLING MACHINE. THE PRODUCT HAS A VARIABLE SPEED MOTOR. TWO KITS ARE SUPPLIED WITH THE MACHINE, ONE FOR CONVERSION TO A PILLAR DRILL AND THE OTHER FOR CONVERSION O A MILL DRILL. INCLUDES CABLE AND PLUG. ALL MACHINE FUNCTIONS ARE OF EQUAL MERIT.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8459: MACHINE TOOLS (INCLUDING WAY-TYPE UNIT HEAD MACHINES) FOR DRILLING, BORING, MILLING, THREADING OR TAPPING BY REMOVING METAL, OTHER THAN LATHES (INCLUDING TURNING CENTRES) OF HEADING NO. 8458: GIR3(C) HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO THE HEADING LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 845969: OTHER MILLING MACHINES; OTHER THAN NUMERICALLY CONTROLLED. CN CODE 84596990, OTHER THAN TOOL MILLING MACHINES. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN NOTES (2) AND (4) TO HEADING 8459