2004 (9) TMI 418

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..... psule Inspection M/c. 8479.00 8422.90 10% 3. Capsule Loading M/c. 8428.00 8422.90 10% 4. Capsule Polishing M/c. 8479.00 8422.90 10% 5. Capsule Sorting M/c. 8479.00 8422.90 10% 6. H.S.S. Flat 8479.00 8422.90 25% 7. Nylon Wedges 8479.00 8422.90 25% 8. Top/Bottom Conveyor Assembly 8479.00 8428.00 10% 9. Parts of items at Sr. No. 8 8479.00 8431.00 25% Interchangeable parts of Sr. No. 1 to 5. 8479.00 8422.90 25% 10. Strippers 8479.00 8422.90 25% 11. Jigs & Fixtures 8479.00 8422.90 25% 12. Components and spares of Sr. No. 1 to 5 8479.00 8422.90 25% 13. 8479.00 10% Ad valorem The appellants submit that so far items 1 to 5 are concerned there is no difference in rate of duty. The appellan .....

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..... machine has its own power for conveying the capsule from one place to another. (vi) Strippers : The appellants say that this is a part of capsule making machine. The function of this item is to remove the capsules from mould. Since, it has its independent function so it is correctly classifiable under 8479.00 and not under 8422.90. (vii) Capsule Loading Machine : This is an independent machine and it is correctly classifiable under 8428.00 as against 8422.90 claimed by the department. Its function is to load the capsules in the capsule filling machines, manually operated. It has got its own power. (viii) Capsule Polishing Machine : The appellants say that function of this machine is to polish the filled-in capsules and hence, correctly .....

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..... under 84.22 and not 84.79 which is a residual heading. 3. Since then machines would be covered under 84.22, the parts at Sr. Nos. 6, 7, 9, 10, 11 & 13 would merit classification under 8431.00. 4. It is also found - (a) Considering the functions as submitted, even if the machine at Sr. Nos. 1 to 5 are standalone operating machines, they perform, admittedly, functions prior to and subsequent to the filling of Gelatine Capsules. They are then to be classified under Heading 8422 and not under 8479.00 since the purpose of inspection of Gelatine Capsules or there polishing after filling are functions to be performed in Tandem, with filling of Gelatine Capsules. Merely because they are standalone machines, they cannot be said to have .....

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