2001 (8) TMI 160

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....each section is narrower than the base of the one below it, so that each section is capable of falling back into the section below it. The whole thing, as its name indicates, is telescopic, the object being to raise or lower its height, both to facilitate transportation as well as to render it suitable for use in different locations. Its use, we are told, is to provide illumination in such areas as opencast mines. Atop of the last segment is mounted a battery of electric lights which can be swelled in order to provide illumination in the required area. Electricity from either generator or from the main supply is the motive power. 2. The appellant had claimed classification of these goods under Heading 7308.20 of the tariff. This Heading ....

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....4.79 specified two categories of machines that are regarded as having individual functions. Apart from explaining the nature of individual function, the note explains that the heading is restricted to machinery which is not excluded from Chapter 84.79 by the operation of any section or chapter notes, is not covered more specifically by a heading in any other chapter or nomenclature and cannot be classified in any other particular heading of Chapter 84. We have already found that the article is more appropriately covered by the description as a tower. It does not satisfy the requirements of this note. The application of Heading 84.79 is thus ruled out. The classification claimed by the appellant therefore has to be accepted. 4. The other ....