Tariff classification of weighing-and-filling machine: functional test placed the equipment under Heading 84.23, not the residuary heading.

Machine classification under the Central Excise Tariff turned on whether the equipment operated as a weighing-and-filling machine or fell within the residuary heading. The machine used a weigh hopper and feeding arrangement, discharged material until a predetermined weight was reached, and then closed the flaps; it was not used for sealed bags. On that functional basis, together with the HSN notes for Heading 84.23 and Chapter Note 2 to Chapter 84, it was treated as a scale for discharging weight. The machine was therefore classified under Heading 84.23 and not under Heading 84.79.

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Issues: Whether the machine manufactured and cleared by the appellants was classifiable under Heading 84.23 of the Central Excise Tariff Act, 1985 or under Heading 84.79 of the Central Excise Tariff Act, 1985.

Analysis: The machine was found to operate by a weighing mechanism with a weigh hopper and feeding arrangement, wherein a predetermined weight was set initially and the material was discharged until the set weight was reached, after which the flaps closed. The goods were not sealed bags, and the machine functioned as a weighing and filling machine rather than as a machine falling under the residuary heading claimed by the appellants. Reference was made to the HSN notes for Heading 84.23, which cover scales for discharging weight, and to Chapter Note 2 to Chapter 84.

Conclusion: The machine was held classifiable under Heading 84.23 and not under Heading 84.79, and the appellants' claim failed.

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