Individual function classification governs rubber roller cleaning machines not directly serving textile machinery

An imported rubber roller cleaning machine was treated as machinery having an individual function under Heading 84.79, because it performed a distinct chemical treatment and cleaning operation and did not function directly as auxiliary machinery with textile machines under Heading 84.48. It also did not fall under Heading 84.77, since it was not machinery for working rubber or plastics or for manufacturing products from those materials. The classification was therefore held to fall in the residuary heading for machines not specified elsewhere, and the revenue classification was upheld.

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Issues: Whether the imported rubber roller cleaning machine was classifiable as auxiliary machinery under Heading 84.48, as machinery for working rubber under Heading 84.77, or as machinery having an individual function under Heading 84.79.

Analysis: Heading 84.48 applies to auxiliary machinery that works in conjunction with machines of Headings 84.44 to 84.47 and performs a complementary function in textile production. The machine in question only gives chemical treatment and cleaning to rubber rollers; its connection with textile machinery is indirect because the rollers are later used in spinning. It therefore does not satisfy the requirement of functioning as auxiliary machinery to the specified textile machines. Heading 84.77 covers machinery for working rubber or plastics or for manufacture of products from those materials, which does not include a machine used merely to clean rubber rollers. The HSN notes to Heading 84.79 show that machinery with an individual function, not specified elsewhere, falls under the residuary heading, and the impugned machine answers that description.

Conclusion: The machine is classifiable under Heading 84.79.89 and not under Headings 84.48 or 84.77; the classification adopted by Revenue is upheld.

Ratio Decidendi: A machine that performs a distinct cleaning or treatment operation independently of the specified textile machines, and is not an auxiliary device directly functioning with them, is classifiable under the residuary heading for machines having individual functions.

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