2009 (7) TMI 299 - AT - Central Excise

Classification of silencers - According to the assessee the item falls for classification under CET sub-heading 8479.10 as all goods other than parts - Machines and mechanical appliances having individual functions while the Revenue has slotted it under CET sub-heading 8479.90 as parts of machines having individual functions not specified or included elsewhere in Chapter 84. - There is no dispute that the silencers is fitted on to any machine/machinery emitting noise for the purpose of reducing noise. Silencers therefore cannot be independent mechanical appliance having individual function and its functional utility depends upon the machine to which it is attached. The silencer becomes functional only after when it is attached with any other machine/machinery emitting noise and put into operation therefore it cannot be treated as any machine or machinery having individual function. It is therefore correctly classifiable under CET Sub-Heading 8479.90 as parts.

Summary

The judgment concerns the classification of silencers used as extra fittings to reduce noise in machines. The Appellate Tribunal ruled that silencers are correctly classified under CET sub-heading 8479.90 as "parts of machines" and not as independent mechanical appliances. The appeal was rejected, upholding the order of the Commissioner (Appeals).