https://www.taxtmi.com/caselaws?id=461568 Where a tariff entry for mining machinery is undefined, equipment forming an integral and necessary part of the mining process is classifiable as mining machinery. The Court treated mining operations as the full chain from prospecting and underground work to bringing ore to the surface, and accepted that underground screening needed to reduce and segregate ore for economical lifting was part of that chain. The rotary disc screen was therefore not a merely indirect or optional auxiliary machine, but mining machinery used for efficient and optimum utilisation of the mining system. The connected electrical equipment could not be separated from the principal machinery for classification, so the contrary revisional order failed. en-us Mon, 18 Dec 1989 00:00:00 +0530 Mon, 14 Apr 2025 11:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461568 Where a tariff entry for mining machinery is undefined, equipment forming an integral and necessary part of the mining process is classifiable as mining machinery. The Court treated mining operations as the full chain from prospecting and underground work to bringing ore to the surface, and accepted that underground screening needed to reduce and segregate ore for economical lifting was part of that chain. The rotary disc screen was therefore not a merely indirect or optional auxiliary machine, but mining machinery used for efficient and optimum utilisation of the mining system. The connected electrical equipment could not be separated from the principal machinery for classification, so the contrary revisional order failed. Case-Laws Indian Laws Mon, 18 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461568