2016 (11) TMI 264

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....ellant Shri D.S. Maan, Asstt. Commissioner (AR) for the respondent Per: C J Mathew: This appeal has been filed against order-in-appeal no: 12/2004-MCH dated 30^th January, 2004 of Commissioner of Customs (Appeals), Mumbai - I which has upheld the classification of goods imported by M/s Mahavir Spinning Mills Ltd under heading 8479.89 of the First Schedule to the Customs Tariff Act, 1975. ....

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....r is that of 'others' within heading 'Machines and Mechanical Appliances' which reads thus: '84.79    Machines and Mechanical Appliances Having Individual Functions not specified or included elsewhere in this chapter.' The alternate classification for 8479.82, namely, 'Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines'....

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....998 (103) ELT 539 (Tribunal)] which had been upheld by the Hon'ble Supreme Court. On a perusal of the said order, it would appear that, while rejecting the classification of a 'paver finisher' under the residuary category, went on to hold that classification in accordance with the principal function is appropriate. 5. Under the heading 84.79 of First Schedule to Customs Tariff Act, 1975 the var....

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.... requirement of being specific to the exclusion of alternatives. In terms of note (IX) of section XVI of the Explanatory Notes, measuring, checking, etc. instruments of chapter 90 are excluded from this section. The item under import is a laboratory dispenser and solution maker with single 12 position turntable to enable the dispensing a combination of colours as a solution. It is intended to achi....