2000 (6) TMI 219 - AT - Central Excise

Summary

The appeal considered the eligibility of three machines for exemption under notification 46/94. The Commissioner (Appeals) determined each machine to be a complete machine entitled to exemption under entry 18. The machines were described as packing plugging table, automatic bung feeding machine, and packing turntable. The packing turntable was found not to be entitled to exemption as it did not meet the criteria under heading 8422.90. The appeal was dismissed with the exception of the packing turntable modification.