https://www.taxtmi.com/caselaws?id=93618 Exemption under Notification No. 46/94 depended on whether the disputed items strictly fell within heading 8422.90 or were merely parts of packing machinery. The first two items, the packing plugging table and automatic bung feeding machine, were accepted as independent machines on the basis of the record, and exemption was available for them. The packing turntable was treated only as a device for moving bottles from one place to another and not as a machine performing a function covered by heading 84.22, so it did not satisfy the tariff description and could not claim the notification benefit. en-us Thu, 01 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93618 Exemption under Notification No. 46/94 depended on whether the disputed items strictly fell within heading 8422.90 or were merely parts of packing machinery. The first two items, the packing plugging table and automatic bung feeding machine, were accepted as independent machines on the basis of the record, and exemption was available for them. The packing turntable was treated only as a device for moving bottles from one place to another and not as a machine performing a function covered by heading 84.22, so it did not satisfy the tariff description and could not claim the notification benefit. Case-Laws Central Excise Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93618