TMI Blog2014 (3) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 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 classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g equipment: (2) Roll-O-Dress - lickering mounting machine; and (3) Flat mounting machine. 2. The machine at S. No. 1 is used for mounting the metallic wire on the cylinder and doffer of the carding machine; the wire mounting equipment is required to mount a metallic wire with uniform tension; the construction of the machine is rigid which enables quick and safe mounting of the wire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the machine at S.No. 3, the Tribunal has held vide Final Order No. 521/2004, dated 1-6-2004 [2004 (171) E.L.T. 195 (Tri. - Chennai)] (which order has not been challenged by the assessees) 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/i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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