TMI Blog2005 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... cable to that machine. Section XVI in CTA and in HSN is captioned "machinery and mechanical appliances". Section XVI makes a distinction between "machinery" and "machines". In the matter of classification, unless the department is in a position to establish that the goods in question can by no conceivable process of reasoning be brought under CTA : SH 8439.91, resort cannot be had to the residuary Heading 8479.89. Thus on account of non-consideration of various aspects enumerated above, we set aside the impugned judgment and remit this case to the Tribunal for its decision in accordance with law. Accordingly the appeal is allowed. - 4234 of 2000 - - - Dated:- 7-10-2005 - Ruma Pal and S.H. Kapadia, JJ. [Judgment per : S.H. Kapad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual functions, not specified or included anywhere in this chapter." 5. It is evident from the above that the latter heading is a residuary item which is applicable only if the machinery in question does not fall within any other heading. It is well settled that the application of the residuary tariff entry must always be made with a good deal of caution as it is attracted only when no other provision expressly or by necessary implication applies to the goods in question. [See: Bharat Forge Press Industries (P) Ltd. v. Collector of Central Excise reported in 1990 (45) E.L.T. 525]. In the matter of classification, identification of an entity is the primary step. Identification is concerned with goods and not with the description of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... XVI in CTA and in HSN is captioned "machinery and mechanical appliances". Section XVI makes a distinction between "machinery" and "machines" (See : Note 5 to Section XVI). Further, according to Note 7 to Chapter 84, machines used for more than one purpose have to be classified according to their principal purpose. Therefore, Note 7 classifies "machines" according to their functions. Where a function is relevant for classification and where a machine is capable of performing two or more complementary or alternative functions, they have to be classified according to their principal purpose. In the present case, the motor vibrator with actuator regulates the flow of wood-chips into screw feeder at a pre-determined rate and, therefore, it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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