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TMI Blog2000 (6) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... wal, Member (T)]. The issue involved in this appeal filed by M/s. Sara Services Engg. Pvt. Ltd., is whether Hammer Union, Chickson Pipes and Swivel Joints manufactured by them are classifiable under Sub-heading 8479.10 of the schedule to the Central Excise Tariff Act or as parts under sub-heading 8479.90 as confirmed by Commissioner (Appeals) in the Impugned Order. 2. Shri P.R. Mullick, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to clearly defined function covered by one of the heading in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. The ld. Chartered Accountant contended that all the impugned goods are parts of a composite machines and in terms of Note 4, these are to be classified as machines under Sub-heading 8479.10 (Sic.) that all the impugned goods ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific function will be a separate machines; that the impugned goods are being used as parts in their own machines; that it cannot be said that all the impugned goods can function on their own; that all parts of a machines performs some specific function and it does not mean that each part is machine by itself. The Ld. DR. also mentioned the Note 4 to Section XVI is not applicable while classify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the parts is under consideration. 4. We have considered the submissions of both the sides. It is not in dispute that all the impugned goods are cleared as machine. The sub heading 8479.10 (sic) covers only machines having individual functions not specified or included elsewhere in Chapter 84. The fact that the impugned goods perform a specific function in B.O.P. control unit does not make t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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