TMI Blog1998 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... wing description Machine and Mechanical Appliances having individual function, not specified or included elsewhere in this Chapter -machinery for public works building or the like . 2. The lower appellate authority s findings for holding the classification under Tariff Heading 84.79 is as follows :- 5. As seen in the literature produced that the subject machine is a self propelled paver finisher (model BB 640) equipped with hopper of 10 tonne capacity and screed to assure a constant flatness of work on uneven grounds. Material from hopper is conveyed to both the sides and is spread by two angers. Laying off width can be controlled by electrohydrolic controls. Automatic levelling devices lengthwise and transversal can be had on request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid findings learned Advocate Shri Pradeep Jain has pointed out that lower authority has gone wrong in holding the principal function of the machine as merely laying and spreading of the surface material. He submits that the authority has adverted its attention only to the functions of Hopper and feeding system in the catalogue produced before the Customs authorities. It has completely ignored the levelling function of the machine which is described under the heading screed . In order to appreciate the contention of the learned Advocate we reproduce below the function of `screed which is a very important function of the machine :- SCREED : the screed is pivoted at the center point of the machine to assure a constant flatne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal function and therefore he prays for the classifying the machine under Tariff Heading 8429.20 and consequently granting the benefit of relevant notification. 4. Opposing the contention learned JDR Shri R.S. Sangia, highlighting the facts which we have already recited in the above paras, draws attention to the fact that Tariff sub-heading 8479.10 relates to machinery for public works like that of a run away and road building which is in the realm of public works. Learned JDR therefore submits that this heading is more appropriate and therefore the classification has been correctly made by the lower authorities. 5. We have carefully considered the pleas advanced from both sides. We have to remember that tariff Heading 84.79 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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