https://www.taxtmi.com/caselaws?id=97352 A powder conveying system used in dairy machinery was classified under Heading 84.28 as machinery for mechanical handling of materials, not under Heading 84.34 as a part of dairy machinery. The product's function of conveying milk powder brought it within the scope of conveying and handling equipment covered by Heading 84.28, and the Explanatory Notes confirmed that specialised handling machinery remains classifiable there even when designed for a specific industry. Because it was specifically covered by Heading 84.28, it could not be treated as a mere component under a different heading. The revenue's classification was upheld. en-us Mon, 24 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 13:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97352 A powder conveying system used in dairy machinery was classified under Heading 84.28 as machinery for mechanical handling of materials, not under Heading 84.34 as a part of dairy machinery. The product's function of conveying milk powder brought it within the scope of conveying and handling equipment covered by Heading 84.28, and the Explanatory Notes confirmed that specialised handling machinery remains classifiable there even when designed for a specific industry. Because it was specifically covered by Heading 84.28, it could not be treated as a mere component under a different heading. The revenue's classification was upheld. Case-Laws Central Excise Mon, 24 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97352