https://www.taxtmi.com/caselaws?id=102768 The Tribunal upheld the classification of charging and discharging machines for a hot strip mill as parts under sub-heading 8455.90, rejecting the appellant's claim for classification under sub-heading 8455.10. It was determined that the machines did not function as metal rolling mills but performed distinct functions such as conveying, lifting, pushing, extracting, and weighing steel slabs. The Tribunal found that the machines were not solely and principally devised for metal rolling mills, supporting the respondent's argument. The appeal was dismissed, and the impugned Order was affirmed. en-us Tue, 30 Apr 2002 00:00:00 +0530 Thu, 16 Feb 2012 10:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102768 The Tribunal upheld the classification of charging and discharging machines for a hot strip mill as parts under sub-heading 8455.90, rejecting the appellant's claim for classification under sub-heading 8455.10. It was determined that the machines did not function as metal rolling mills but performed distinct functions such as conveying, lifting, pushing, extracting, and weighing steel slabs. The Tribunal found that the machines were not solely and principally devised for metal rolling mills, supporting the respondent's argument. The appeal was dismissed, and the impugned Order was affirmed. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102768