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2004 (6) TMI 402 - AT - Central Excise
Issues: Classification of a machine under Heading 84.23 or 84.79 of the CETA, 1985.
Analysis: 1. Classification Issue: The primary issue in this case revolves around the correct classification of a machine manufactured and cleared by the appellants. The Commissioner (Appeals) classified the machine under Heading 84.23, whereas the appellants argued for classification under Heading 84.79 of the Central Excise Tariff Act, 1985. 2. Machine Functionality: The machine in question performs various functions, including a scale-type weighing mechanism, a weigh hopper, and different feeding mechanisms such as belt conveyor, screw type, or gravity type. The operation of the machine is automatic once the sack is clamped, with flaps controlling material flow opening immediately. The machine is designed to fill sacks with materials like powder or flour based on predetermined weights set at the beginning of the process. 3. Legal Interpretation: The Tribunal analyzed the functioning of the machine and determined that since a specific weight is to be placed in the weight pan with a door, and the flaps close completely when the set weight is reached to discharge a predetermined quantity into bags, the machine falls under the category of a weighing machine rather than a sealing machine. The HSN Notes under Heading 8423 cover scales for discharging weight, leading to the conclusion that classification under Heading 8423 of the CETA, 1985 is appropriate. This decision is supported by Chapter Note 2 to Chapter 84. 4. Decision: Based on the above analysis, the Tribunal found no merit in the appellants' argument for classification under Heading 84.79. Consequently, the classification under Heading 84.23 was confirmed as the correct classification for the machine in question. The judgment upholds the classification under Heading 8423, emphasizing the weighing function and the specific operations of the machine as decisive factors in determining its classification under the Central Excise Tariff Act, 1985.
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