https://www.taxtmi.com/caselaws?id=97477 Tariff classification of machinery follows HSN nomenclature unless the tariff indicates a contrary intention. A vibrator motor with actuator fixed to and transmitting vibrations to the apparatus was treated as a machine having an individual function under Chapter 84.79, not as machinery for making pulp of fibrous cellulosic material under Chapter 84.39. By contrast, a sealing water system used to maintain the packing box temperature and functionally necessary for defibrator operation was held to be an integral part of the defibrator, not a separate machine of general use. The appeal therefore succeeded only on the vibrator motor classification and failed on the sealing water system. en-us Wed, 10 Nov 1999 00:00:00 +0530 Mon, 16 Jan 2012 18:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97477 Tariff classification of machinery follows HSN nomenclature unless the tariff indicates a contrary intention. A vibrator motor with actuator fixed to and transmitting vibrations to the apparatus was treated as a machine having an individual function under Chapter 84.79, not as machinery for making pulp of fibrous cellulosic material under Chapter 84.39. By contrast, a sealing water system used to maintain the packing box temperature and functionally necessary for defibrator operation was held to be an integral part of the defibrator, not a separate machine of general use. The appeal therefore succeeded only on the vibrator motor classification and failed on the sealing water system. Case-Laws Customs Wed, 10 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97477