Tariff-linked exemption turns on strict classification; packing turntable denied benefit because it did not fit heading 8422.90.

Exemption under Notification No. 46/94 depended on whether the disputed items strictly fell within heading 8422.90 or were merely parts of packing machinery. The first two items, the packing plugging table and automatic bung feeding machine, were accepted as independent machines on the basis of the record, and exemption was available for them. The packing turntable was treated only as a device for moving bottles from one place to another and not as a machine performing a function covered by heading 84.22, so it did not satisfy the tariff description and could not claim the notification benefit.

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Issues: Whether the packing plugging table, automatic bung feeding machine and packing turntable were entitled to exemption under Notification No. 46/94 as goods classifiable under heading 8422.90, or whether they were to be treated as parts of packing machinery.

Analysis: Entry 18 of the notification covered goods classifiable under heading 8422.90 other than parts, while entry 19 applied to parts. The classification therefore turned on whether the disputed items were independent machines falling within the scope of heading 84.22 or merely parts of a pharmaceutical packing machine. In the absence of material to disturb the appellate finding, the first two machines were accepted as independent machines on the basis of the chartered engineer's certificate. The packing turntable, however, was found to be only a device for moving bottles from one place to another and not a machine performing any of the functions described in heading 84.22. Since it did not answer the tariff description, exemption under the notification was unavailable for that item.

Conclusion: The claim for exemption succeeded for the first two machines, but failed for the packing turntable.

Final Conclusion: The appeal was allowed only to the limited extent of denying the notification benefit for the packing turntable, while the remainder of the exemption finding was maintained.

Ratio Decidendi: Exemption under a tariff-linked notification is available only where the goods strictly answer the tariff description; a machine that does not perform any function covered by the relevant heading cannot claim the benefit even if it is a complete machine.

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