TaxTMI 
TaxTMI 
2017 (4) TMI 418
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....ppeal is whether the machinery imported by the appellants merits classification under Customs tariff heading number 8422 or 9031. 3. Appellants imported to consignment of empty bottle Inspector Morella number Lynott Tronic 735M 2 (hereinafter referred to as machine) and claimed classification under CTH 8422. Revenue authorities are of the view that this machine would merit classification under CTH 9031. Adjudicating authority after following the due process of law held that machines are classifiable under CTH 9031; concluded that there was misdeclaration of the classification, accordingly confiscation of imported machine was ordered with an option to redeem the same on payment of redemption fine and also imposed penalties. 4. Learned ....
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....t that the said machine merits classification under CTH 8422 claiming benefit of notification No. 21/2002-Cus serial number 537. 8. In order to address the dispute, the rival tariff entries are reproduced. "84223000 Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers, machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter, profile projects. 90312000 -Test benches" 9. We notice from the records that the manufacturer and exporter has given a certificate stating that they are manufacturers of bottling line for b....
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....chinery) 8422.90 Parts This heading covers dish washing machines (for plates, glasses, spoons, forks, etc.), whether or not incorporating provision for drying, including electrically-operated types, whether or not domestic. The heading also covers machines of different types designed for cleaning or drying bottles or other containers, for filling or closing such containers (including machines for aerating beverages) and, generally, for packing (including heat-shrink wrapping) goods for sale, transport or storage. These include: (1) Machines (whether or not steam-operated) for cleaning, washing, rinsing or drying bottles, jars, cans, boxes, casks, milk chums, cream separator bowls or other containers. These machines som....
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....o perform other operations remain classified in the heading provided the additional operations are incidental to the packing, etc. Thus machines which pack or wrap goods into the forms or presentations in which they are normally distributed and sold in commerce, are classified in this heading, whether or not the machines also contain devices for weighing or measuring. Similarly the heading includes machines incorporating devices which, as a secondary function, cut, mould or press previously prepared products into purely presentational forms without affecting their essential character (e.g., machines for moulding butter or margarine into blocks, etc., and wrapping them). The heading does not, however, cover machines whose primary function is....
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.... This heading also covers balancing machines fitted with a machine-tool (drilling-machine, for example) and used exclusively for rectifying out-of-balances. (2) Test benches for engines and motors, electrical generators, pumps, speed indicators or tachomcters, etc., consisting of a frame and a measuring or calibrating instrument. (3) Laboratory appliances of a kind used for testing fuels and in particular for measuring the octane index of petroleum or the cetane index of diesel engine oils. This apparatus usually consists of an internal combustion engine, a dynamo, an ignition generator, heating resistors, measuring instruments (thermometers, pressure gauges, voltmeters, ammeters, etc.). (4) Apparatus for testin....
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....esses. (9) Sine bars and adjustable table sine bars for checking angles. (10) Bubble levels, used in numerous trades, including micrometric adjustable levels (bubble level with built-in micrometer), block levels (metal frame with two levels) used in engineering, and liquid levels based on the communicating vessels principle. It should be noted that the heading excludes levels specialised for surveying purposes (heading 90.15)." 12. From the above reproduced explanatory notes, it can be seen that the machines imported by the appellant being used in conjunction with form, fill and seal machine, merits classification under CTH 84 2230 00 and eligible for benefit of notification number 21/2002. 13. Similar view ....