<h1>Understanding Classification Rules for Machinery and Equipment Under Chapters 84 and 85 of Central Excise Tariff</h1> The classification rules for machinery, mechanical appliances, electrical equipment, and related parts under Chapters 84 and 85 of the Central Excise Tariff. It specifies items not covered under this section, such as certain belts, cards, and tools, and provides guidelines for classifying parts based on their use and suitability with specific machines. Composite machines and those with multiple functions are classified by their principal function. The document also defines 'machine' and describes the criteria for considering an article as 'manufactured.' Amendments to classification notes are noted from the Finance Acts of 2011 and 2016.