https://www.taxtmi.com/caselaws?id=93619 Exemption under a tariff entry was available only when the goods satisfied the relevant classification. The packing plugging table and automatic bung feeding machine were accepted as independent complete machines, supported by the chartered engineer's certificate, and the exemption was upheld because the department did not dislodge that finding. The packing turntable, however, was treated as only a device for moving bottles and not as performing filling, closing, sealing, capsuling, labelling, packing or wrapping under Heading 84.22; it therefore could not qualify for exemption merely because it was a complete machine. Relief was thus maintained for two items and denied for the turntable. 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=93619 Exemption under a tariff entry was available only when the goods satisfied the relevant classification. The packing plugging table and automatic bung feeding machine were accepted as independent complete machines, supported by the chartered engineer's certificate, and the exemption was upheld because the department did not dislodge that finding. The packing turntable, however, was treated as only a device for moving bottles and not as performing filling, closing, sealing, capsuling, labelling, packing or wrapping under Heading 84.22; it therefore could not qualify for exemption merely because it was a complete machine. Relief was thus maintained for two items and denied for the turntable. Case-Laws Central Excise Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93619