https://www.taxtmi.com/caselaws?id=111959 A machine used for mounting card clothing on carding cylinders was held classifiable under Heading 84.79, not Heading 84.48, of the Central Excise Tariff. Heading 84.48 did not specifically cover the machine or the relevant explanatory note items, while the HSN Explanatory Notes to Heading 84.79 expressly referred to it. The machine performed the occasional task of replacing worn-out card clothing, which was treated as an independent function and not as an activity integrally connected with the continuous textile manufacturing process. The HSN Explanatory Notes were treated as relevant and persuasive for tariff classification. en-us Tue, 01 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 10:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111959 A machine used for mounting card clothing on carding cylinders was held classifiable under Heading 84.79, not Heading 84.48, of the Central Excise Tariff. Heading 84.48 did not specifically cover the machine or the relevant explanatory note items, while the HSN Explanatory Notes to Heading 84.79 expressly referred to it. The machine performed the occasional task of replacing worn-out card clothing, which was treated as an independent function and not as an activity integrally connected with the continuous textile manufacturing process. The HSN Explanatory Notes were treated as relevant and persuasive for tariff classification. Case-Laws Central Excise Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111959