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TMI Blog2017 (5) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... r horticultural machine. It is also not a machine which finds use in forestry or poultry or bee-keeping. It is also not connected with germination plant or poultry incubators. The impugned order classified the goods under CTH 8479. This heading is applicable for machines and mechanical appliances having individual functions and not specified elsewhere in the chapter. Since the imported machines are capable of performing the independent function of manufacturing of cattle feed and this function is distinct and independent from any other machine or appliance listed out individually in Chapter 84, we find no infirmity in the classification ordered by the learned Commissioner in the impugned order. Appeal dismissed - decided against appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing cattle feeds and are covered by a specific entry / heading in the Customs Tariff Act, 1975, i.e. 8436 and that when a heading refers to a particular function, then the machine intended for such a function must fall for classification under that heading. ii. In the event of a conflict with regard to classification of goods contained in the schedule, the headings/sub-headings have an overriding effect over the non-binding non-statutory instrument of HSN and that interpretations should be resorted only in cases where the words of the statute or entry in the schedule are ambiguous. iii. Attempt of the department to place reliance on external aids of interpretation, which is apparently in conflict with the legislation, is bad in la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 00 - Machinery for preparing animal feeding stuffs - Poultry-keeping machinery; poultry incubators and brooders; u 7.5% Tariff item Description of goods Unit Rate of duty 8479 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER .... ..... .... 8479 89 99.... ........ Other u 16% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notes have no statutory force since they are not part of the tariff schedule. The appellant has also argued that the entry under 8436 10 00 which covers machinery for preparing animal feeding stuff should cover the goods under import. 8. When we refer to the heading of 8436, we are of the view that the imported machines do not fall within any of the categories of machines outlined therein. For example, it cannot be considered as an agricultural machine or horticultural machine. It is also not a machine which finds use in forestry or poultry or bee-keeping. It is also not connected with germination plant or poultry incubators. For considering a machinery for classification under a sub-heading, it is necessary that it should fall within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The impugned order classified the goods under CTH 8479. This heading is applicable for machines and mechanical appliances having individual functions and not specified elsewhere in the chapter. Since the imported machines are capable of performing the independent function of manufacturing of cattle feed and this function is distinct and independent from any other machine or appliance listed out individually in Chapter 84, we find no infirmity in the classification ordered by the learned Commissioner in the impugned order. 10. The case laws relied upon by the appellant reiterates the view that classification should not be resorted to only on the basis of HSN explanatory notes, particularly when these are not supported by the headings a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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