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of <h1>Revenue's appeal on goods classification as paper making machine parts dismissed under SH 8439.10</h1> The appeal by the Revenue challenging the classification of goods as paper making machine parts under SH 8439.10 was dismissed. The Tribunal upheld the ... Machinery - Paper making machinery - Classification of The appellate tribunal upheld the concurrent findings of the lower authorities that the goods cleared against a single purchase order constituted a 'paper making machine classifiable under SH 8439.10' and rejected classification under SH 8439.90 (parts). Revenue relied on Rule 2(a) of the Interpretative Rules and Note No. 5 to Section XVI, arguing those provisions do not apply where parts are cleared in a phased manner and the complete machine did not exist at first clearance. The tribunal observed Revenue did not dispute that clearances were against a single purchase order or that it was practically possible to manufacture the whole machine and keep it ready for clearance. Noting industry practice, the tribunal accepted that large machines are often manufactured and cleared piecemeal 'under cover of a single duty-paying document.' Though Board circulars might address this, none were produced. The Commissioner (Appeals) order was held comprehensive and sustainable; the appeal was dismissed.
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