2000 (6) TMI 218

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..... ri Shankar, Member (T)]. The question for consideration in this appeal is the eligibility to notification 46/94 of three machines. The department s appeal is against the Commissioner (Appeals) order that the goods are entitled to exemption under heading 18 of the table to that notification. 2. The machines in question are described as packing plugging table, automatic bung feeding machine .....

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..... only question therefore is that whether these goods are parts or machines classifiable under 8422.90. The tariff heading 84.22 includes machinery for filling, closing, sealing capsuling or labelling of bottles, cans, boxes, bags or other containers; other packing or wrapping machinery. We are not concerned with the other parts of this heading. 4. The two contentions in the appeal are, following .....

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..... , which we have reproduced. It does not conform to the description that we have cited. Therefore, irrespective of it being a complete machine it will not be entitled to the exemption as it is not classifiable under heading 8422.90. The benefit of the notification therefore will not be available for this machine. 5. Except for this modification we dismiss the appeal. - - TaxTMI - TMITax - Ce .....

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