Composite machine classification turns on principal designed function, with residual heading applying to tyre inflation and greasing unit.

A composite machine consisting of a compressor-based unit for high-pressure greasing and tyre inflation was classified by reference to its principal designed function. Heading 84.67 was considered too limited for the goods, and the machine was not treated as falling under Heading 84.14 or Heading 84.67 because its function was not merely that of a compressor. As the unit was designed to perform an individual function not specifically covered by those headings, it was held to fall under the residual Heading 84.79 of the Central Excise Tariff Act, 1985.

---

---

Issues: Whether the goods comprising a compressor-based unit for high-pressure greasing and inflating tyres were classifiable under Heading 84.14, Heading 84.67, or the residual Heading 84.79 of the Central Excise Tariff Act, 1985.

Analysis: The unit was a composite one with the compressor as one component, and its classification depended on the function for which the unit was designed. The description of Heading 84.67 was found to be too limited for the goods, and the principal function was not merely that of a compressor. As the unit was designed for inflating tyres and high-pressure greasing, it answered to machinery having individual functions under the residual heading.

Conclusion: The goods were not classifiable under Heading 84.14 or Heading 84.67 and were correctly classifiable under Heading 84.79. The classification adopted by the department failed.

Ratio Decidendi: For a composite machine, classification must follow its principal designed function, and where it performs an individual function not covered by a specific heading, the residual heading applies.

---