https://www.taxtmi.com/caselaws?id=938 A packing inspection table with an independent drive mechanism, moving belt, motor, variable speed arrangement, lighting and partitioning features was treated as a complete machine used in the packing process, not merely as an ordinary table or a component of the line. On that basis, it was classified under Heading 8422.90 as a complete packing machine and the exemption under Notification No. 51/93 was held available to the assessee. en-us Tue, 12 Sep 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=938 A packing inspection table with an independent drive mechanism, moving belt, motor, variable speed arrangement, lighting and partitioning features was treated as a complete machine used in the packing process, not merely as an ordinary table or a component of the line. On that basis, it was classified under Heading 8422.90 as a complete packing machine and the exemption under Notification No. 51/93 was held available to the assessee. Case-Laws Central Excise Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=938