1999 (5) TMI 218 - AT - Central Excise

Summary

The appellate tribunal upheld the classification of the machine "Sacks Delivery and Stacking Unit (SDSU)" under Tariff Heading 84.79 as a machine with an individual function, not as an auxiliary machine to a polycutting machine. The tribunal agreed with the lower authorities' interpretation based on the Explanatory Notes to HSN. The appeal was rejected as the appellants failed to provide sufficient grounds to support their classification argument.