https://www.taxtmi.com/caselaws?id=253768 Auxiliary equipment used in a rolling mill, including roller tables, conveyor systems, bridges and maintenance platforms, was examined for classification under Heading 8455.90 as parts of rolling mills or under Heading 84.28 as lifting or handling equipment. The Tribunal treated the items as integral to the rolling mill process because they supported movement and handling within the mill and were not rollers through which metal passed. Applying binding precedent from the Beekay Engineering line of cases, it concluded that the goods are classifiable as parts of rolling mills under Heading 8455.90 and not under Heading 84.28. en-us Fri, 04 Jul 2014 00:00:00 +0530 Wed, 03 Dec 2014 21:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253768 Auxiliary equipment used in a rolling mill, including roller tables, conveyor systems, bridges and maintenance platforms, was examined for classification under Heading 8455.90 as parts of rolling mills or under Heading 84.28 as lifting or handling equipment. The Tribunal treated the items as integral to the rolling mill process because they supported movement and handling within the mill and were not rollers through which metal passed. Applying binding precedent from the Beekay Engineering line of cases, it concluded that the goods are classifiable as parts of rolling mills under Heading 8455.90 and not under Heading 84.28. Case-Laws Central Excise Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253768