https://www.taxtmi.com/caselaws?id=92686 Card cans and silver cans made of plastic or aluminium were held not to be parts or accessories of textile machinery under sub-heading 8448.00. The analysis noted that the spinning machine could function independently without them, and that the cans merely held and released silver or roving without participating in the machine's mechanical operation. Their classification therefore depended on their constituent material, so they fell under the respective tariff headings for plastic or aluminium articles. As they were not machinery parts or accessories, exemption under Notification No. 175/86-C.E. was unavailable. en-us Thu, 10 Jun 1999 00:00:00 +0530 Fri, 04 Nov 2011 13:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92686 Card cans and silver cans made of plastic or aluminium were held not to be parts or accessories of textile machinery under sub-heading 8448.00. The analysis noted that the spinning machine could function independently without them, and that the cans merely held and released silver or roving without participating in the machine's mechanical operation. Their classification therefore depended on their constituent material, so they fell under the respective tariff headings for plastic or aluminium articles. As they were not machinery parts or accessories, exemption under Notification No. 175/86-C.E. was unavailable. Case-Laws Central Excise Thu, 10 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92686