https://www.taxtmi.com/caselaws?id=112133 Machine classification under the Central Excise Tariff turned on whether the equipment operated as a weighing-and-filling machine or fell within the residuary heading. The machine used a weigh hopper and feeding arrangement, discharged material until a predetermined weight was reached, and then closed the flaps; it was not used for sealed bags. On that functional basis, together with the HSN notes for Heading 84.23 and Chapter Note 2 to Chapter 84, it was treated as a scale for discharging weight. The machine was therefore classified under Heading 84.23 and not under Heading 84.79. en-us Mon, 07 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112133 Machine classification under the Central Excise Tariff turned on whether the equipment operated as a weighing-and-filling machine or fell within the residuary heading. The machine used a weigh hopper and feeding arrangement, discharged material until a predetermined weight was reached, and then closed the flaps; it was not used for sealed bags. On that functional basis, together with the HSN notes for Heading 84.23 and Chapter Note 2 to Chapter 84, it was treated as a scale for discharging weight. The machine was therefore classified under Heading 84.23 and not under Heading 84.79. Case-Laws Central Excise Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112133