https://www.taxtmi.com/caselaws?id=95679 An electromagnetic vibrating feeder was treated as a mechanical device that discharges bulk solids by vibration, not as an electro-magnet or electrical appliance. Its technical character was determined from its operation and product literature, and Note 2(b) of Section XVI of the Central Excise Tariff Act, 1985 was applied. On that basis, the feeder was classified under Heading 8479 as a residual machine not elsewhere specified, and the exciter or magnetic unit was classified as part of the same machine under the same heading. The challenge to classification under Heading 8505 was rejected. en-us Wed, 26 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95679 An electromagnetic vibrating feeder was treated as a mechanical device that discharges bulk solids by vibration, not as an electro-magnet or electrical appliance. Its technical character was determined from its operation and product literature, and Note 2(b) of Section XVI of the Central Excise Tariff Act, 1985 was applied. On that basis, the feeder was classified under Heading 8479 as a residual machine not elsewhere specified, and the exciter or magnetic unit was classified as part of the same machine under the same heading. The challenge to classification under Heading 8505 was rejected. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95679