https://www.taxtmi.com/caselaws?id=343696 Imported cattle feed plant machinery was held classifiable under Heading 8479, not Heading 8436, because Heading 8436 is confined to machinery associated with agricultural or similar non-industrial activities and cannot be stretched to cover a complete industrial cattle feed manufacturing plant. The tariff heading must be satisfied first on its own terms, and HSN explanatory notes operate only as an interpretative aid where consistent with the heading. As the goods were multiple machines functioning together for industrial production and did not fit Heading 8436, they were correctly classified under the residuary heading in favour of Revenue. en-us Wed, 01 Feb 2017 00:00:00 +0530 Tue, 14 Nov 2017 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343696 Imported cattle feed plant machinery was held classifiable under Heading 8479, not Heading 8436, because Heading 8436 is confined to machinery associated with agricultural or similar non-industrial activities and cannot be stretched to cover a complete industrial cattle feed manufacturing plant. The tariff heading must be satisfied first on its own terms, and HSN explanatory notes operate only as an interpretative aid where consistent with the heading. As the goods were multiple machines functioning together for industrial production and did not fit Heading 8436, they were correctly classified under the residuary heading in favour of Revenue. Case-Laws Customs Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343696