https://www.taxtmi.com/caselaws?id=120035 Rotary screen sets and vibratory screen sets were treated as independent machines, because the record showed they were capable of functioning on their own and had earlier been accepted as such, rather than as articles attached to or forming parts of a stone crushing machine. The classification dispute turned on whether the goods fell under CET sub-heading 8474.10 as machines or 8474.90 as parts. On the facts already accepted in the earlier appellate finding, the goods could not be re-characterised as mere parts of machinery. They were therefore classifiable as independent machines under sub-heading 8474.10, not as parts under sub-heading 8474.90. en-us Sat, 29 Jul 2006 00:00:00 +0530 Mon, 16 Jul 2012 13:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120035 Rotary screen sets and vibratory screen sets were treated as independent machines, because the record showed they were capable of functioning on their own and had earlier been accepted as such, rather than as articles attached to or forming parts of a stone crushing machine. The classification dispute turned on whether the goods fell under CET sub-heading 8474.10 as machines or 8474.90 as parts. On the facts already accepted in the earlier appellate finding, the goods could not be re-characterised as mere parts of machinery. They were therefore classifiable as independent machines under sub-heading 8474.10, not as parts under sub-heading 8474.90. Case-Laws Central Excise Sat, 29 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120035