https://www.taxtmi.com/caselaws?id=105531 Central excise classification depends on the goods' primary function and common-parlance identity. Electronic solid flow feeders, flow meters and allied raw-material feeding systems regulate material flow at predetermined rates but do not indicate weight or perform weighment; they therefore fall outside the tariff entry for weighing machinery and are classifiable as machines with individual functions. Bought-out feed hoppers, vibrating feeders and optional components cleared in the condition purchased do not attract excise duty merely because they are used with the main equipment. Their value is not includible in the assessable value where the assessee undertook no manufacture on them. 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 Central excise classification depends on the goods' primary function and common-parlance identity. Electronic solid flow feeders, flow meters and allied raw-material feeding systems regulate material flow at predetermined rates but do not indicate weight or perform weighment; they therefore fall outside the tariff entry for weighing machinery and are classifiable as machines with individual functions. Bought-out feed hoppers, vibrating feeders and optional components cleared in the condition purchased do not attract excise duty merely because they are used with the main equipment. Their value is not includible in the assessable value where the assessee undertook no manufacture on them. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105531