Packing inspection table classified as a complete packing machine and found eligible for exemption under the relevant notification.

A packing inspection table with an independent drive mechanism, moving belt, motor, variable speed arrangement, lighting and partitioning features was treated as a complete machine used in the packing process, not merely as an ordinary table or a component of the line. On that basis, it was classified under Heading 8422.90 as a complete packing machine and the exemption under Notification No. 51/93 was held available to the assessee.

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Issues: Whether the packing inspection table was classifiable as a complete packing machine under Heading 8422.90 and entitled to the benefit of Notification No. 51/93 dated 28-2-93.

Analysis: The inspection table was found to have an independent drive mechanism, moving belt, motor, variable speed arrangement and lighting and partitioning features for automatic transport and visual inspection of bottles. It was not merely an ordinary table or a part of the packing line, but functioned as a complete machine in the packing process.

Conclusion: The goods were held to fall under Heading 8422.90 as a complete packing machine and the exemption under Notification No. 51/93 was available. The issue was decided in favour of the assessee.

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