2006 (9) TMI 25

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..... moving belt to carry filled/sealed bottles/vials from capping machine for inspection –Entitled to benefit of concessional rate of duty as table is not part of packing equipment but a complete pharmaceutical packing machine classifiable under heading 8422.90 of CET
[Order per: Archana Wadhwa, Member (J)]- The dispute in the present appeal relates to the benefit of Notification No. 51/93, dated .....

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..... /vials before their packing has its own drive, Bottles/vials put on the table move forward automatically. That the same has to be classified along with the main machine under Heading 8422.90 and there is no basis for the finding arrived at by the authorities below that the table in question is part of the automatic packing line. 3. We have seen the photograph of the said table produced on record, .....

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..... he opposite sides. There is sufficient space provided for collection of bottles for inspection. The inspected bottles are kept back on the moving belt in the centre, which transports the bottles further to the labeling machine. As such, it is seen that the table is not a part of the packing equipment but is a complete pharmaceutical packing machine itself and has to be classified as packing machin .....

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