https://www.taxtmi.com/caselaws?id=105531 Raw material feeding systems that regulate flow at a predetermined rate, but do not weigh goods or indicate their weight, are not treated as weighing machinery under Tariff Heading 84.23; their classification depends on primary function, common parlance and trade understanding, with expert evidence supporting treatment as machines having individual functions under Heading 84.79. Bought-out items and optional components sold separately and cleared in the same condition as purchased are not includible in assessable value merely because they are used with the main equipment, especially where no manufacturing activity is undertaken on them. The note also records that duty demands and penalties lacked a legal basis on these facts. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105531 Raw material feeding systems that regulate flow at a predetermined rate, but do not weigh goods or indicate their weight, are not treated as weighing machinery under Tariff Heading 84.23; their classification depends on primary function, common parlance and trade understanding, with expert evidence supporting treatment as machines having individual functions under Heading 84.79. Bought-out items and optional components sold separately and cleared in the same condition as purchased are not includible in assessable value merely because they are used with the main equipment, especially where no manufacturing activity is undertaken on them. The note also records that duty demands and penalties lacked a legal basis on these facts. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105531