https://www.taxtmi.com/caselaws?id=220248 A multifunctional pallet assembly was held classifiable under Heading 8474 because its principal function was to level treated iron ore, shape it, and move it as part of material handling equipment; applying the tariff rules for composite machines, classification had to follow the predominant function. The Tribunal also held that an earlier unchallenged approval of Heading 8431 did not attain conclusive finality so as to prevent later reconsideration of the correct tariff entry for subsequent clearances. On both issues, the assessee's challenge failed and the appeal was dismissed. en-us Mon, 13 Aug 2012 00:00:00 +0530 Thu, 17 Jan 2013 07:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220248 A multifunctional pallet assembly was held classifiable under Heading 8474 because its principal function was to level treated iron ore, shape it, and move it as part of material handling equipment; applying the tariff rules for composite machines, classification had to follow the predominant function. The Tribunal also held that an earlier unchallenged approval of Heading 8431 did not attain conclusive finality so as to prevent later reconsideration of the correct tariff entry for subsequent clearances. On both issues, the assessee's challenge failed and the appeal was dismissed. Case-Laws Central Excise Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220248