https://www.taxtmi.com/highlights?id=67569 Classification of goods - Silo - It is silo system which is capable of performing the assigned function is being manufactured and cleared by the appellant along with the associated accessories. It is settled position in law as per the Rule 2 (a) of the General Rules of Interpretation and clearly specified as per Section Note 3, 4 & 5 to Section XVI of the First Schedule to the Central excise Tariff Act, 1985 that essential character determines or the prime function of the machines, equipment interconnected or working in tandem will determine the classification of the said group of machines and equipment - AT en-us Mon, 09 Jan 2023 08:57:07 +0530 Mon, 09 Jan 2023 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67569 Classification of goods - Silo - It is silo system which is capable of performing the assigned function is being manufactured and cleared by the appellant along with the associated accessories. It is settled position in law as per the Rule 2 (a) of the General Rules of Interpretation and clearly specified as per Section Note 3, 4 & 5 to Section XVI of the First Schedule to the Central excise Tariff Act, 1985 that essential character determines or the prime function of the machines, equipment interconnected or working in tandem will determine the classification of the said group of machines and equipment - AT Highlights Central Excise Mon, 09 Jan 2023 08:57:07 +0530 https://www.taxtmi.com/highlights?id=67569