2004 (8) TMI 451

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..... er per : S.S. Sekhon, Member (T)]. Appellants had claimed the classification of the following goods under Central Excise Tariff Schedule heading 8479.00 : (i) Capsule Filling Machine. (ii) Automatic Capsule loading machine. (iii) Veterinary Capsule filling machine. (iv) Interchangeable Section for Capsule filling machine. (v) Spare for hard capsule manufacturing ma .....

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..... achine under 8422.90 are only disputing the classification of loading machines under 8422.90 only on the grounds that loading unloading machine cannot under that heading claim the same under 8428.00. 3. After considering the submissions the admitted position of the use of this disputed entity Capsule Loading Machine (to be functioning in tandem specially designed for such use ancilla .....

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..... g machine, loading machine veterinary capital made (ii) Tablet filling attachment to capsule filling machine (iii) Partial filling attachment to capsule filling machine These items being attachments accessories are component parts of capsule filling machines, would also have the approved classificalion under 8422.90, by application of Section Note XV, 2(b). After noting and observi .....

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