2004 (8) TMI 451

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....lant. Shri Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants had claimed the classification of the following goods under Central Excise Tariff Schedule heading 8479.00 : (i) Capsule Filling Machine. (ii) Automatic Capsule loading machine. (iii) Veterinary Capsule filling machine. (iv) Interchangeable Section for Capsule filling machine. (v) Spare for har....

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....f filling machine under 8422.90 & are only disputing the classification of loading machines under 8422.90 only on the grounds that loading & unloading machine cannot under that heading & claim the same under 8428.00. 3. After considering the submissions & the admitted position of the use of this disputed entity 'Capsule Loading Machine' (to be functioning in tandem & specially designed for s....

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....on for filling machine, loading machine & veterinary capital made (ii) Tablet filling attachment to capsule filling machine (iii) Partial filling attachment to capsule filling machine These items being attachments & accessories are component parts of capsule filling machines, would also have the approved classificalion under 8422.90, by application of Section Note XV, 2(b). After noting and obs....