TMI Blog2004 (9) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Capsule Inspection M/c. 8479.00 8422.90 10% 3. Capsule Loading M/c. 8428.00 8422.90 10% 4. Capsule Polishing M/c. 8479.00 8422.90 10% 5. Capsule Sorting M/c. 8479.00 8422.90 10% 6. H.S.S. Flat 8479.00 8422.90 25% 7. Nylon Wedges 8479.00 8422.90 25% 8. Top/Bottom Conveyor Assembly 8479.00 8428.00 10% 9. Parts of items at Sr. No. 8 8479.00 8431.00 25% Interchangeable parts of Sr. No. 1 to 5. 8479.00 8422.90 25% 10. Strippers 8479. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling Machine. Hence, it is correctly classifiable under 8479.00 and not under 8422.90 and it is assessable at 10% advance. (v) Top Bottom Conveyor Assembly : The appellants say that this is an independent machine. Its function is to transfer the capsules from one place to another and it is correctly classifiable under 8428.00, although, the rate of duty is same. The appellants say that this machine has its own power for conveying the capsule from one place to another. (vi) Strippers : The appellants say that this is a part of capsule making machine. The function of this item is to remove the capsules from mould. Since, it has its independent function so it is correctly classifiable under 8479.00 and not under 8422.90. (vii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respond not the HSN heading and considering the heading notes of 8422 and the coverage thereunder. Machines, performing functions as mentioned in these notes would therefore, under 8422, would include machines, encapsulating medicines etc. or Capsule filling and other machines associated with that activity. Since machines for filling are covered under 84.25, therefore, machines at Sr. Nos. 1 to 5 would be covered under 84.22 and not 84.79 which is a residual heading. 3. Since then machines would be covered under 84.22, the parts at Sr. Nos. 6, 7, 9, 10, 11 13 would merit classification under 8431.00. 4. It is also found - (a) Considering the functions as submitted, even if the machine at Sr. Nos. 1 to 5 are standalone operating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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