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2014 (3) TMI 787 - CESTAT CHENNAIClassification of goods - Classification under 8479 or 8448 - (1) Wire mounting equipment: (2) Roll-O-Dress - lickering mounting machine; and (3) Flat mounting machine. - Held that:- All the three machines would fall for classification under Tariff Heading 84.79 as ‘machines having independent functions’. As regards the machine at S.No. 3, the Tribunal has held [2004 (6) TMI 363 - CESTAT, CHENNAI] will fall for classification as ‘a machine having an independent function of replacing worn out card clothing on carding cylinder’, classifiable under Heading 84.79. The other machines also have ‘independent/individual function’ and are thus classifiable under Chapter Heading 8479.00. We, therefore, set aside the finding of the Commissioner (Appeals) that the ‘machines do not have any’ independent functions but are textile machinery used in the carding room and cannot be used separately, and, therefore, merit classification under Chapter Heading 8448.00 - all machines in dispute are to be classified under Chapter Heading 8479.00 - Decided in favour of Revenue.
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