https://www.taxtmi.com/caselaws?id=112612 Machines used in the integrated capsule-filling process, including capsule inspection, sorting, polishing, filling and loading equipment, were treated as classifiable under Heading 8422 rather than the residual Heading 8479 because their functions were directly connected with filling operations and not independent complete functions. Once those machines fell under Heading 8422, the related parts and accessories used solely or principally with them were classified with the machines under Section XVI Note 2(b) instead of under Heading 8431. The text also notes that no finding was recorded for one item stated not to have been manufactured. en-us Fri, 10 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112612 Machines used in the integrated capsule-filling process, including capsule inspection, sorting, polishing, filling and loading equipment, were treated as classifiable under Heading 8422 rather than the residual Heading 8479 because their functions were directly connected with filling operations and not independent complete functions. Once those machines fell under Heading 8422, the related parts and accessories used solely or principally with them were classified with the machines under Section XVI Note 2(b) instead of under Heading 8431. The text also notes that no finding was recorded for one item stated not to have been manufactured. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112612