TaxTMI 
TaxTMI 
1997 (11) TMI 286
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....ine imported was capable of functioning independently by itself and had its own identity. He held that it was a machine with individual function and was correctly classified under sub-heading No. 8479.89 of the Tariff. 2. The matter was posted for hearing on 8-9-1997 when Shri Willingdon Christian, Advocate and Shri Mayur Shroff, Advocate appeared for the appellants. Shri S.N. Ojha, JDR represented the respondent/Revenue. 3. Shri Willingdon Christian, Advocate stated that the goods imported were mainly gas compressor and were rightly classifiable under sub-heading No. 8414.80 of the Tariff and that Heading No. 84.79 was a residuary heading. He referred to Section Notes 3 and 4 under Section XVI and Chapter Note 2 under Chapter 84 of the Tariff and submitted that as the primary function of the gas and evacuation equipment was gas compressor, they were correctly classifiable under sub-heading No. 8414.80 of the Tariff. He pleaded that the goods were not service trolley. 4. Shri S.N. Ojha, JDR replied that the equipment imported was a gas filling and evacuation equipment and had independent functioning. There were no separate machines but an independent and int....
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....cesses whereas centrifugal compressors are used for low to minimum pressure. They are used for compressing gases into gas cylinders, in chemical processes, for refrigerators, for compressing air or other gases in reservoirs to be used to force feed machines or apparatus such as compressed air engines, pneumatic picks, wenches, brakes, pneumatic conveyor tubes, submarine, ballast tanks etc. The goods imported were in the nature of a service equipment, service truck. In the technical literature of the suppliers it is describes as under :    2. Description - The service truck 3 - 019 can be supplied in 3 constructional groups. Basis is the constructional group compressor element which optionally can be supplied with pressure tank 600 litres, pe = 25 bar or 1000 litres, pe = 25 bar. The constructional group compressor element and the pressure tank are connected to each other by means of a frame which is equipped with crane eyelets and fitted with steering and fixing rollers. For the assembly of the constructional group vacuum pump element and of the constructional group diaphragm compressor element the necessary space has been provided for. - The constructional gr....
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.... which answers to a description in one or more of the heading Nos. 84.01 to 84.24 and at the same time to a description in one or other of the heading Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter. Heading No. 84.19 does not, however, cover : (a) Germination plant, incubators or brooders (heading No. 84.36); (b) Grain dampening machines (heading No. 84.37); (c) Diffusing apparatus for sugar juice extraction (heading No. 84.38); (d) Machinery for the heat treatment of textile yarns, fabrics or made up textile articles (heading No. 84.51); or (e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading No. 84.22 does not cover : (a) Sewing machines for closing bags or similar containers (heading No. 84.52); or (b) Office machinery of heading No. 84.72 Heading No. 84.24 does not cover : Ink-jet printing machines (heading No. 84.43 or 84.71). From the description of the goods it is seen that they were not composite machines. There was only one complete unit as SF-6 gas evacuation and fi....
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.... step by step necessary and essential functions. The whole unit also did not had individual components which were covered by one or the other heading in Chapters 84 or 85 of the Tariff. Thus, the goods imported were not classifiable under sub-heading No. 84.14, sub-heading No. 8414.80 even with reference to the Section/Chapter Notes. 9. The Revenue had classified the goods imported under Heading No. 84.79, sub-heading No. 8479.89. Heading No. 84.79 is extracted below : 84.79        Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter - 8479.10 Machinery for public works, building or the like 70% ... - 8479.20 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 50% ... - 8479.30 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 50% ... 8479.40 - Rope or cable-making machines 50% ......