https://www.taxtmi.com/caselaws?id=762784 An integrated coating machine used in an aerated beverages bottling line was treated as part of composite machinery for bottling and aerating beverages, because its function was incidental to the line and not an independent principal function. Chapter 84 classification had to follow the specific heading covering machinery for filling, closing, sealing, labelling and aerating beverages, rather than the residuary heading for machines not specified elsewhere. The goods were therefore classifiable under tariff item 8422 30 00, with parts under 8422 90 90, and the contrary customs demand, confiscation and penalties based on tariff item 8479 89 99 were unsustainable. en-us Wed, 13 Nov 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762784 An integrated coating machine used in an aerated beverages bottling line was treated as part of composite machinery for bottling and aerating beverages, because its function was incidental to the line and not an independent principal function. Chapter 84 classification had to follow the specific heading covering machinery for filling, closing, sealing, labelling and aerating beverages, rather than the residuary heading for machines not specified elsewhere. The goods were therefore classifiable under tariff item 8422 30 00, with parts under 8422 90 90, and the contrary customs demand, confiscation and penalties based on tariff item 8479 89 99 were unsustainable. Case-Laws Customs Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762784