https://www.taxtmi.com/caselaws?id=341448 An inspection machine used in a form, fill and seal line for PET bottles was treated as part of the composite bottling system rather than a stand-alone testing instrument. Because its checking function was incidental to filling, sealing and allied packing operations, Heading 8422 applied and Heading 9031 was not sustainable. On that basis, the machine also qualified for exemption under Notification No. 21/2002-Cus., and the confiscation, redemption fine and penalties founded on the wrong classification could not survive. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sat, 30 Dec 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341448 An inspection machine used in a form, fill and seal line for PET bottles was treated as part of the composite bottling system rather than a stand-alone testing instrument. Because its checking function was incidental to filling, sealing and allied packing operations, Heading 8422 applied and Heading 9031 was not sustainable. On that basis, the machine also qualified for exemption under Notification No. 21/2002-Cus., and the confiscation, redemption fine and penalties founded on the wrong classification could not survive. Case-Laws Customs Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341448