Classification of machine silencers as parts, not independent appliances, upheld under the Central Excise Tariff.

Silencers fitted to noise-producing machines for reducing sound were not treated as independent mechanical appliances with an individual function because their utility depended entirely on attachment to the machine and they became functional only as part of it. On that basis, they were classified as parts of machines having individual functions rather than as machines in their own right under the Central Excise Tariff. The assessee's claim for classification under sub-heading 8479.10 was rejected, and classification under sub-heading 8479.90 was upheld.

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Issues: Whether silencers used as extra fittings on noise-producing machines are classifiable as machines having individual functions or as parts of such machines under the Central Excise Tariff.

Analysis: The silencers were fitted to machines only for reducing noise and did not operate as independent mechanical appliances with an individual function. Their utility depended on attachment to the machine emitting noise, and they became functional only as part of that machine. On that reasoning, they were treated as parts rather than as goods of an independent machine heading.

Conclusion: The silencers were correctly classifiable under sub-heading 8479.90 as parts of machines having individual functions, and the assessee's classification claim under sub-heading 8479.10 was rejected.

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