https://www.taxtmi.com/caselaws?id=91806 The classification of a Sacks Delivery and Stacking Unit turned on whether it functioned as an auxiliary machine to a polycutting machine or as a machine with an individual function. Because the unit delivered, counted and stacked sacks and was not mounted on the polycutting machine, it was found not to qualify as an auxiliary machine under Tariff Heading 84.48. Relying on the HSN Explanatory Notes for the scope of auxiliary machinery, the classification under Tariff Heading 84.79, covering machines having individual function, was upheld and the claim under Heading 84.48 was rejected. en-us Fri, 14 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91806 The classification of a Sacks Delivery and Stacking Unit turned on whether it functioned as an auxiliary machine to a polycutting machine or as a machine with an individual function. Because the unit delivered, counted and stacked sacks and was not mounted on the polycutting machine, it was found not to qualify as an auxiliary machine under Tariff Heading 84.48. Relying on the HSN Explanatory Notes for the scope of auxiliary machinery, the classification under Tariff Heading 84.79, covering machines having individual function, was upheld and the claim under Heading 84.48 was rejected. Case-Laws Central Excise Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91806