TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the Mist Eliminator used in a humidification plant was classifiable with the humidification plant under Heading 84.79 of the Central Excise Tariff Act, 1985, or under Chapter 39 as an article of plastics.
Analysis: The use of the Mist Eliminator in the humidification plant was not disputed. The article was shown to be used solely or principally with that machinery, and no material was brought by the Department to establish that it was a part of general use. Under Note 2(b) to Section XVI, parts suitable for use solely or principally with a particular kind of machine are to be classified with that machine, and the exclusion for parts of general use was not attracted. The reliance placed on decisions concerning articles not shown to be machine parts was found inapplicable on the facts.
Conclusion: The Mist Eliminator was held classifiable under Heading 84.79 with the humidification plant and not under Chapter 39.
Final Conclusion: The classification dispute was decided in favour of the appellant only for the Mist Eliminator, while the remaining goods continued under Chapter 39 as ordered below.
Ratio Decidendi: A component used solely or principally with a particular machine is classifiable with that machine under Section XVI unless it is shown to be a part of general use.
TaxTMI 
TaxTMI 
