https://www.taxtmi.com/caselaws?id=245339 Machines used in the carding process were classified by their actual function: wire mounting equipment mounted metallic wire with uniform tension, the Roll-O-Dress machine removed worn wire and performed grinding and polishing, and the flat mounting machine fitted flat tops on bare flats. Each was found to perform a distinct and independent operation rather than serving merely as textile machinery in the carding room. On that basis, the tariff entry for machines having individual functions applied, and classification under Chapter Heading 8479.00 was held appropriate instead of Chapter Heading 8448.00. en-us Fri, 01 Jul 2011 00:00:00 +0530 Thu, 27 Mar 2014 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245339 Machines used in the carding process were classified by their actual function: wire mounting equipment mounted metallic wire with uniform tension, the Roll-O-Dress machine removed worn wire and performed grinding and polishing, and the flat mounting machine fitted flat tops on bare flats. Each was found to perform a distinct and independent operation rather than serving merely as textile machinery in the carding room. On that basis, the tariff entry for machines having individual functions applied, and classification under Chapter Heading 8479.00 was held appropriate instead of Chapter Heading 8448.00. Case-Laws Central Excise Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245339