https://www.taxtmi.com/caselaws?id=112467 Goods specially designed to work only in tandem with a principal machine and having no independent function were treated as parts or accessories of that machine under the tariff note, so the capsule filling machine, capsule loading machine and related attachments were classified under Heading 8422.90 rather than the alternative headings claimed by the assessee. The duty computation was found to require fresh working by the proper officer after hearing the assessee, and the demand was directed to be altered if necessary on re-quantification. The appeals therefore succeeded only to the limited extent of remand for fresh quantification. en-us Fri, 27 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112467 Goods specially designed to work only in tandem with a principal machine and having no independent function were treated as parts or accessories of that machine under the tariff note, so the capsule filling machine, capsule loading machine and related attachments were classified under Heading 8422.90 rather than the alternative headings claimed by the assessee. The duty computation was found to require fresh working by the proper officer after hearing the assessee, and the demand was directed to be altered if necessary on re-quantification. The appeals therefore succeeded only to the limited extent of remand for fresh quantification. Case-Laws Central Excise Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112467