https://www.taxtmi.com/caselaws?id=101901 Tariff classification of palm oil mill machinery depended on its actual commercial function as equipment for crushing oil seeds, not on an administrative certificate. The Tribunal applied its earlier view that an oil expeller is not machinery used in the milling industry and rejected the contention that the goods had multiple functions, because no material showed uses beyond oil-seed crushing. The Assistant Director of Horticulture's certificate was held irrelevant to classification. On that basis, the goods were not classifiable under Heading 8437.00 and were correctly classified under Heading 8479.19, leaving the departmental classification undisturbed. en-us Thu, 31 Jan 2002 00:00:00 +0530 Mon, 13 Feb 2012 10:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101901 Tariff classification of palm oil mill machinery depended on its actual commercial function as equipment for crushing oil seeds, not on an administrative certificate. The Tribunal applied its earlier view that an oil expeller is not machinery used in the milling industry and rejected the contention that the goods had multiple functions, because no material showed uses beyond oil-seed crushing. The Assistant Director of Horticulture's certificate was held irrelevant to classification. On that basis, the goods were not classifiable under Heading 8437.00 and were correctly classified under Heading 8479.19, leaving the departmental classification undisturbed. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101901