2014 (3) TMI 787

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....pellant. Shri R. Alwan, Advocate, for the Respondent. ORDER The classification of the following machines manufactured by the assessees herein arises for determination in this appeal :- (1)     Wire mounting equipment: (2)     Roll-O-Dress - lickering mounting machine; and (3)     Flat mounting machine. 2. The mac....

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....e carding machine; this machine enables the flat tops of the carding machine to perform the desired objectives of the carding. According to the Revenue, all the three machines would fall for classification under Tariff Heading 84.79 as 'machines having independent functions'. As regards the machine at S.No. 3, the Tribunal has held vide Final Order No. 521/2004, dated 1-6-2004 [2004 (171) E.L.T....