https://www.taxtmi.com/caselaws?id=88965 A composite machine consisting of a compressor-based unit for high-pressure greasing and tyre inflation was classified by reference to its principal designed function. Heading 84.67 was considered too limited for the goods, and the machine was not treated as falling under Heading 84.14 or Heading 84.67 because its function was not merely that of a compressor. As the unit was designed to perform an individual function not specifically covered by those headings, it was held to fall under the residual Heading 84.79 of the Central Excise Tariff Act, 1985. en-us Mon, 29 Sep 1997 00:00:00 +0530 Thu, 22 Sep 2011 15:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88965 A composite machine consisting of a compressor-based unit for high-pressure greasing and tyre inflation was classified by reference to its principal designed function. Heading 84.67 was considered too limited for the goods, and the machine was not treated as falling under Heading 84.14 or Heading 84.67 because its function was not merely that of a compressor. As the unit was designed to perform an individual function not specifically covered by those headings, it was held to fall under the residual Heading 84.79 of the Central Excise Tariff Act, 1985. Case-Laws Central Excise Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88965