https://www.taxtmi.com/caselaws?id=93966 Skid mounted transportable service unit was classified under heading 8479.00 because it performed multiple essential functions-cleaning, lubricating and filling oil-without any single principal function. Note 7 of Chapter 84 therefore directed the goods to the residual heading for machinery having individual functions, rather than headings 8467.00 or 8414.80 proposed by the Revenue. The Tribunal also followed its earlier decision in the same assessee's case and found the impugned orders consistent with the chapter note and the HSN. Classification under heading 8479.00 was upheld and the Revenue's challenge failed. en-us Wed, 09 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93966 Skid mounted transportable service unit was classified under heading 8479.00 because it performed multiple essential functions-cleaning, lubricating and filling oil-without any single principal function. Note 7 of Chapter 84 therefore directed the goods to the residual heading for machinery having individual functions, rather than headings 8467.00 or 8414.80 proposed by the Revenue. The Tribunal also followed its earlier decision in the same assessee's case and found the impugned orders consistent with the chapter note and the HSN. Classification under heading 8479.00 was upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93966