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TMI Blog2017 (4) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants merits classification under Customs tariff heading number 8422 or 9031. 3. Appellants imported to consignment of empty bottle Inspector Morella number Lynott Tronic 735M 2 (hereinafter referred to as machine) and claimed classification under CTH 8422. Revenue authorities are of the view that this machine would merit classification under CTH 9031. Adjudicating authority after following the due process of law held that machines are classifiable under CTH 9031; concluded that there was misdeclaration of the classification, accordingly confiscation of imported machine was ordered with an option to redeem the same on payment of redemption fine and also imposed penalties. 4. Learned Counsel takes us through the entire case records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H 8422 claiming benefit of notification No. 21/2002-Cus serial number 537. 8. In order to address the dispute, the rival tariff entries are reproduced. "84223000 Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers, machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter, profile projects. 90312000 -Test benches" 9. We notice from the records that the manufacturer and exporter has given a certificate stating that they are manufacturers of bottling line for bottled drinks industry and pioneers in PET bottle inspection unit. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether or not incorporating provision for drying, including electrically-operated types, whether or not domestic. The heading also covers machines of different types designed for cleaning or drying bottles or other containers, for filling or closing such containers (including machines for aerating beverages) and, generally, for packing (including heat-shrink wrapping) goods for sale, transport or storage. These include: (1) Machines (whether or not steam-operated) for cleaning, washing, rinsing or drying bottles, jars, cans, boxes, casks, milk chums, cream separator bowls or other containers. These machines sometimes incorporate provision for disinfection or sterilisation. (2) Machines for filling containers (e.g., casks, barrels, can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forms or presentations in which they are normally distributed and sold in commerce, are classified in this heading, whether or not the machines also contain devices for weighing or measuring. Similarly the heading includes machines incorporating devices which, as a secondary function, cut, mould or press previously prepared products into purely presentational forms without affecting their essential character (e.g., machines for moulding butter or margarine into blocks, etc., and wrapping them). The heading does not, however, cover machines whose primary function is not to pack, wrap, etc., but to manufacture raw or semi-finished materials into finished products (e.g., combined cigarette making and packaging machines). 11. We find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icators or tachomcters, etc., consisting of a frame and a measuring or calibrating instrument. (3) Laboratory appliances of a kind used for testing fuels and in particular for measuring the octane index of petroleum or the cetane index of diesel engine oils. This apparatus usually consists of an internal combustion engine, a dynamo, an ignition generator, heating resistors, measuring instruments (thermometers, pressure gauges, voltmeters, ammeters, etc.). (4) Apparatus for testing and regulating vehicle motors.for checking all parts of the ignition system (coils, sparking plugs, condensers, batteries, etc.), for ascertaining the best carburettor setting (by analysing exhaust gases), or for measuring the compression in the cylinders. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he communicating vessels principle. It should be noted that the heading excludes levels specialised for surveying purposes (heading 90.15)." 12. From the above reproduced explanatory notes, it can be seen that the machines imported by the appellant being used in conjunction with form, fill and seal machine, merits classification under CTH 84 2230 00 and eligible for benefit of notification number 21/2002. 13. Similar view was expressed by the bench in the case of Aries Components Manufacturing Co Ltd v. Commissioner of Central Excise, Mumbai-II 2004 (174) ELT 238 (Tri-Mumbai), wherein Revenue had sought classification of an inspection machine as an independent and stand-alone machine, findings negatived by the Tribunal in paragraph num ..... X X X X Extracts X X X X X X X X Extracts X X X X
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