https://www.taxtmi.com/caselaws?id=75250 Silencers fitted to noise-producing machines for reducing sound were not treated as independent mechanical appliances with an individual function because their utility depended entirely on attachment to the machine and they became functional only as part of it. On that basis, they were classified as parts of machines having individual functions rather than as machines in their own right under the Central Excise Tariff. The assessee's claim for classification under sub-heading 8479.10 was rejected, and classification under sub-heading 8479.90 was upheld. en-us Mon, 06 Jul 2009 00:00:00 +0530 Fri, 02 Apr 2010 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75250 Silencers fitted to noise-producing machines for reducing sound were not treated as independent mechanical appliances with an individual function because their utility depended entirely on attachment to the machine and they became functional only as part of it. On that basis, they were classified as parts of machines having individual functions rather than as machines in their own right under the Central Excise Tariff. The assessee's claim for classification under sub-heading 8479.10 was rejected, and classification under sub-heading 8479.90 was upheld. Case-Laws Central Excise Mon, 06 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75250