Multi-function machinery classification under residual heading upheld where no single principal function could be identified.

Skid mounted transportable service unit was classified under heading 8479.00 because it performed multiple essential functions-cleaning, lubricating and filling oil-without any single principal function. Note 7 of Chapter 84 therefore directed the goods to the residual heading for machinery having individual functions, rather than headings 8467.00 or 8414.80 proposed by the Revenue. The Tribunal also followed its earlier decision in the same assessee's case and found the impugned orders consistent with the chapter note and the HSN. Classification under heading 8479.00 was upheld and the Revenue's challenge failed.

---

---

Issues: Whether the skid mounted transportable service unit was correctly classifiable under heading 8479.00 as a machine having no single principal function, or under heading 8467.00 / 8414.80 as proposed by the Revenue.

Analysis: The equipment performed multiple essential functions, namely cleaning, lubricating and filling of oil, and none of them could be treated as its principal function. On that basis, Note 7 of Chapter 84 governed the classification and directed the goods to the residual heading for machinery having individual functions. The earlier Tribunal decision in the same assessee's case had already applied the same approach and upheld classification under heading 8479.00. The impugned orders were found to be consistent with the chapter note and the HSN.

Conclusion: The classification under heading 8479.00 was upheld and the Revenue's challenge failed.

---