Classification of sack delivery and stacking unit upheld as an independent machine, not an auxiliary to polycutting equipment.

The classification of a Sacks Delivery and Stacking Unit turned on whether it functioned as an auxiliary machine to a polycutting machine or as a machine with an individual function. Because the unit delivered, counted and stacked sacks and was not mounted on the polycutting machine, it was found not to qualify as an auxiliary machine under Tariff Heading 84.48. Relying on the HSN Explanatory Notes for the scope of auxiliary machinery, the classification under Tariff Heading 84.79, covering machines having individual function, was upheld and the claim under Heading 84.48 was rejected.

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Issues: Whether the machine described as "Sacks Delivery and Stacking Unit (SDSU)" was classifiable as an auxiliary machine to the polycutting machine under Tariff Heading 84.48 or as a machine having an individual function under Tariff Heading 84.79.

Analysis: The machine was found to deliver, count and stack sacks, and not to be mounted on the polycutting machine. The reasoning of the lower authorities, which relied on the HSN Explanatory Notes for the scope of an auxiliary machine, was accepted. On that basis, the machine was held not to be auxiliary to the polycutting machine and the classification under the heading for machines having individual function was upheld.

Conclusion: The classification under Tariff Heading 84.79 was sustained and the assessee's claim under Tariff Heading 84.48 was rejected.

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