https://www.taxtmi.com/caselaws?id=111731 Classification of the disputed goods depended on their actual nature and supporting technical evidence, not on the purchase order alone. Drawings, invoices and Chartered Engineer certificates showed that each item was an individual machine with its own pneumatic cylinder acting as a prime mover. Applying Section Note 5 of Section XVI of the Central Excise Tariff Act, 1985, goods falling within the relevant note are treated as machines rather than mere parts. On that basis, the items were distinguishable from parts of a handling system and were correctly classified under Heading 8428, not Heading 8431. en-us Fri, 30 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 18:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111731 Classification of the disputed goods depended on their actual nature and supporting technical evidence, not on the purchase order alone. Drawings, invoices and Chartered Engineer certificates showed that each item was an individual machine with its own pneumatic cylinder acting as a prime mover. Applying Section Note 5 of Section XVI of the Central Excise Tariff Act, 1985, goods falling within the relevant note are treated as machines rather than mere parts. On that basis, the items were distinguishable from parts of a handling system and were correctly classified under Heading 8428, not Heading 8431. Case-Laws Central Excise Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111731