https://www.taxtmi.com/caselaws?id=95180 Tariff classification of water shower, water filter and float wash depended on their specific description and function under Chapter 84, not on their alleged use as parts of paper-making machinery. The Tribunal applied Section Note 2 of Section XVI to hold that goods already covered by a particular heading must be classified under that heading, and rejected reliance on Section Note 3 on composite machines and principal function to move them into the residual paper-making machinery entry. The goods were therefore classifiable under their respective specific headings rather than Heading 8439.90, with the consequence that the demand and penalty based on paper-making machinery classification could not be sustained. en-us Wed, 13 Sep 2000 00:00:00 +0530 Thu, 08 Dec 2011 15:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95180 Tariff classification of water shower, water filter and float wash depended on their specific description and function under Chapter 84, not on their alleged use as parts of paper-making machinery. The Tribunal applied Section Note 2 of Section XVI to hold that goods already covered by a particular heading must be classified under that heading, and rejected reliance on Section Note 3 on composite machines and principal function to move them into the residual paper-making machinery entry. The goods were therefore classifiable under their respective specific headings rather than Heading 8439.90, with the consequence that the demand and penalty based on paper-making machinery classification could not be sustained. Case-Laws Central Excise Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95180