Machine classification for screen sets upheld as independent equipment, not mere parts of crushing machinery.

Rotary screen sets and vibratory screen sets were treated as independent machines, because the record showed they were capable of functioning on their own and had earlier been accepted as such, rather than as articles attached to or forming parts of a stone crushing machine. The classification dispute turned on whether the goods fell under CET sub-heading 8474.10 as machines or 8474.90 as parts. On the facts already accepted in the earlier appellate finding, the goods could not be re-characterised as mere parts of machinery. They were therefore classifiable as independent machines under sub-heading 8474.10, not as parts under sub-heading 8474.90.

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Issues: Whether rotary screen set and vibratory screen set manufactured by the assessee were classifiable as independent machines under CET sub-heading 8474.10 or as parts of machinery under CET sub-heading 8474.90.

Analysis: The items had earlier been accepted as independent machines capable of functioning on their own and not as articles linked to or attached with the stone crushing machine. The impugned order proceeded on the footing that they were parts, but the record showed that the earlier appellate finding had already accepted the assessee's contention on the nature of the goods. On that basis, the goods could not be treated as mere parts of machinery.

Conclusion: The items were classifiable as independent machines under sub-heading 8474.10 and not as parts under sub-heading 8474.90.

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