Air-conditioners for fitment to the buses are not covered by the description parts, accessories, and mechanical appliances since they are complete machinery themselves. - TELCO v. Collector - 1996 (86) E.L.T. 531 (Tribunal).
Air conditioning and Refrigeration compressors components. - See under CHAPTER 73.
Air filters. - See under CHAPTER 98.
Aluminium Extruded Tubes specially designed for air-conditioners in cars and are part of condensors are classifiable under sub-heading 8415.90 of Customs Tariff Act, 1975 and not under sub-heading 7608.10 nor under Heading 84.19 nor under Heading 76.16 ibid. - Sanden Vikas (I) Ltd. v. Collector - 1998 (98) E.L.T. 696 (Tribunal).
Automatic bottle labelling machines of sub-heading 8422.00 (Now 8422.30) for labelling beer bottles eligible for benefit Notification No. 125/86-Cus. (S. No.20) as 'beer' is included within the words 'Food Articles' used therein. - Kalyani Breweries Ltd. v. Assistant Collector - 1992 (57) E.L.T. 373 (Cal.).
Automatic labelling machine is classifiable under Heading 84.19 of Customs Tariff. - Khoday Brewing & Distilling Indus. Ltd. v. Collector - 1997 (90) E.L.T. 336 (Tribunal).
Automatic multi-station Bolt or Nut making machine. - Import of one blanking press and one finishing press. Blanking press produced blanks only and hence not eligible to the exemption under Notification No.40/78-Cus., dated 1-3-1978. Benefit of exemption admissible to finishing press, which produced nuts. - Guest Keen Williams Ltd. v. Collector - 1987 (29) E.L.T. 68 (Tribunal).
Automatic plate processor. - See under CHAPTER 90.
Automatic Rigid Can Trimming Machine for manufacturing cans and containers and for trimming, threading etc. eligible for exemption under Notification No. 40/78-Cus., dated 1-3-1978. - Universal Cans and Containers Ltd. v. Collector - 1990 (48) E.L.T. 266 (Tribunal).
Autopasters although classifiable under the same heading as the main machine, namely, Offset Printing Machine, benefit under Notification No. 114/80 is not available, since parts or accessories or auxiliary equipment of printing machine are not specified therein. - Printers (Mysore) Ltd. v. Collector - 1996 (82) E.L.T. 293 (Tribunal).

Bearing - Internal shaft bearing/water pump bearing are classifiable uner sub-heading 8413.91 of Customs Tariff Act, 1975 as part specially designed for use in water pump and not under sub-heading 8482.80 ibid as ball/roller bearing since goods are combination of shaft and bearing and not just a bearing simpliciter. - Commissioner v. Bharat Sales Corporation - 1999 (105) E.L.T. 733 (Tribunal).

Bearing parts. - Cups which are parts of taper roller bearings and are classifiable under sub-heading 8482.99 of the Customs Tariff and eligible for concessional rate of duty vide Serial No. 6(a) of Notification No. 70/89-Cus. which refers to "cups and connes of roller bearings". - Collector v. Shibani Engineering Systems - 1996 (86) E.L.T. 453 (S.C.).

Bellows made of viton are classifiable under sub-heading 8413.91/9806.00 of the Customs Tariff Act, 1975. - Southern Petrochem. Indus. Corpn. Ltd. v. Collector - 1994 (69) E.L.T. 710 (Tribunal).

Blades for chopped strand cutter used for cutting glass fibre into chopped strands are classifiable under sub-heading 8479.89 of the Customs Tariff Act, 1975 and not under Heading 84.64 ibid. Not covered by Notification No. 59/87-Cus. - CEAT Tyres of India Limited v. Collector- 1998 (98) E.L.T. 528 (Tribunal).

Blow moulding machine and the decorating unit required and had to work in conjunction to produce the final product or perform complimentary functions not sufficient to treat them as a single composite machine - Sub-headings 8477.10 and 8433.30 of the Customs Tariff Act, 1975. - Sammas Polymers Pvt. Ltd. v. Collector - 1999 (109) E.L.T. 733 (Tribunal).

Boring and milling machine. - Exemption under Notification No. 40/78-Cus., in respect of "Boring Machine" is not applicable to "boring and milling machine". - Batliboi & Co. Ltd. v. Collector - 1987 (32) E.L.T. 118 (Tribunal).

Cable extrusion line, that is, plastic extruder as well as electrical control drives and ancillary equipment and spares - Benefit of Notification No. 40/78-Cus., dated 1-3-1978 available to plastic extruder being specifically mentioned therein and not the other parts. - Asian Cables Corporation v. Collector - 1993 (63) E.L.T. 640 (Tribunal).

Calcination Plant (Steam Tube Dryer) for soda ash classification as 'dryer' or as 'oven' or 'furnace' rules out, prima facie is classifiable under sub-heading 8479.89 of the Customs Tariff Act, 1975.- D.C.W. Ltd. v. Collector - 1994 (73) E.L.T. 107 (Tribunal).

Calender rolls. - Rolls in the calendering section of the machine though capable of forming part of Fourdrinier Machine hence they are classifiable under Heading 84.20 of the Customs Tariff Act, 1975 as calendering machine and not under Heading 84.39 ibid as parts of paper making machine by virtue of Note 2(a) of Section XVI ibid and HSN Notes under Heading 84.39 ibid. - Star Paper Mills Ltd. v. Collector - 1997 (94) E.L.T. 637 (Tribunal).

Can filler, fruit feeder and ripple machine are all independent machines and not accessories to the continuance ice cream freezer hence covered by Heading 84.19 and 84.30(1) of Customs Tariff Act, 1975 and not under Heading 84.15(1) ibid. - Nirulas Corner House Pvt. Ltd. v. Collector - 1999 (108) E.L.T. 332 (S.C.).

Carbonaceous Molecular Sieve (CMS) is in the form of cylinders fitted into the generator for manufacturing nitrogen gas and hence is a part of generator is classifiable under sub-Heading 8485.10 of Customs Tariff Act, 1975 and not under sub-Heading 3802.10 ibid. The benefit of Notification No. 155/86-Cus. is available - Indcon Polymech Ltd. v. Collector - 1999 (107) E.L.T. 159 (Tribunal).

Chain sprocket for hydraulic excavators is classifiable under sub-heading 8483.40 of Customs Tariff Act, 1975 and not under sub-heading 8431.49 ibid. - Hindustan Motors Ltd. v. Commissioner - 1999 (114) E.L.T. 302 (Tribunal).

Circular saw blades. - See under CHAPTER 82.

Clamps - Safety clamps. - See under CHAPTER 73.

Cloth cutting machine for cutting textile fabrics is classifiable under sub-heading 8451.50 of Customs Tariff and not under Heading 85.08 ibid as an electric mechanical tool. - Neelam Enterprises v. Collector - 1997 (90) E.L.T. 334 (Tribunal).

Clutch and Brake Assembly - Composite item not performing the function of clutch solely but used only for machines falling under Heading 84.62 of Customs Tariff Act, 1975, hence classification under sub-heading 8466.94 ibid appropriate, Note 2(a) to Section XVI not being applicable. - Metal Impacts Pvt. Ltd. v. Collector - 1993 (64) E.L.T. 286 (Tribunal).

Clutch Disc and Brake Disc. - Parts of clutch and not the entire clutch assembly itself is classifiable under sub-heading 8483.90 of Customs Tariff Act, 1975 as parts. - Metal Impacts Pvt. Ltd. v. Collector - 1993 (64) E.L.T. 286 (Tribunal).

Coffee grinder having a grinding capacity of 500 gms. per minute and used for commercial purposes is classifiable under sub-heading 8479.82 of Customs Tariff Act, 1975 and eligible for benefit of exemption under Notification No.390/96-Cus., dated 29-7-1986. - Ramesh Enterprises Ltd. v. Commissioner - 1999 (111) E.L.T. 108 (Tribunal).

Cold-rolled steel surface plates with lugs, being parts of machine tools for pressing hard board of wood waste classifiable under sub-heading 8466.92, and not 7219.90 of Customs Tariff Act, 1975. - Assam Hard Boards Ltd. v. Collector - 1989 (44) E.L.T. 281 (Tribunal).

Components of 'Load Haul Dumps Machine' which is used in transporting, dumping of ore, rocks etc. in mines and are monoeuverable in confined working spaces thus are classifiable under Heading 84.22 of the Customs Tariff Act, 1975. - Collector v. Eimco Elecon (India) Ltd. - 1996 (88) E.L.T. 378 (Tribunal).

Computer and Peripherals. - Item imported being a computer base I.D. Card Printing/Production System is classifiable under Heading 84.71 of Customs Tariff Act, 1975. Camera and other spares/accessories also classifiable under Heading 84.71 in terms of Note 4 to Section XVI ibid. - Karamchand Thapar & Bros.(C.S.) Ltd. v. Collector - 1994 (71) E.L.T. 619 (Tribunal).

Computer control testing equipment classifiable under sub-heading 84.51/55(2) of Customs Tariff Act, 1975 and not under Heading 90.28(i) ibid since classifiable under this Heading not pressed. - Wipro Information Technology Ltd. v. Commissioner - 1999 (106) E.L.T. 490 (Tribunal).

Computer - Memory Array Boards 64 MB not being contained in separately housed units is classifiable under Heading 84.73 of the Customs Tariff Act, 1975 as computer accessories and not under sub-heading 8471.93 ibid. Note 5B to Chapter 84 ibid. - TELCO v. Collector - 1997 (94) E.L.T. 549 (Tribunal).

Computer printer - Dot Matrix line printer imported along with Mono Type System 3000 Photo type setting installation system is not an accessory but essential for the functioning of the main machine hence classifiable along with principal machine under sub-heading 8442.10 of the Customs Tariff Act, 1975 and not separately under sub-heading 8471.91 ibid as data processing unit. - Commissioner v. Kumudam Printers Pvt. Ltd. - 1999 (106) E.L.T. 106 (Tribunal).

Computer software loaded on a hard disk drive. - See under CHAPTER 85.

Compound work station and its peripherals only required for calibration, comparing and storing analytical data and not being compulsorily supplied by manufacturer as accessory along with spectrometer, classification under Heading 84.17 of Customs Tariff Act, 1975 appropriate. - Escorts Ltd. v. Collector - 1999 (113) E.L.T. 980 (Tribunal).

Coupling - Shaft coupling being part of fuel pump is also part of engine hence classifiable under Heading 84.83 and not under Chapter 87 of Customs Tariff Act, 1975 in view of the Note 2(e) of Section XVII ibid. - Hindustan Motors Ltd. v. Collector - 1998 (104) E.L.T. 148 (Tribunal).

Cooling Towers. - Fill pack assembly as part thereof classifiable under Heading 84.17, and not as PVC sheet under Chapter 39 of Customs Tariff Act, 1975 - Note 2 to Section XVI. - Paharpur Cooling Towers Pvt. Ltd. v. Collector - 1990 (50) E.L.T. 621 (Tribunal).

Correcting Tapes is classifiable under Heading 8473.10 of Customs Tariff Act, 1975 and eligible for exemption Notification No.172/77-Cus. - Networks Ltd. v. Collector - 1993 (67) E.L.T. 200 (Tribunal).

CPU Board. - Function of processing data received from photo multiplier fitted in spectrophotometer, thus performing distinct function is classifiable under sub-heading 8473.30 of Customs Tariff Act, 1985 for purpose of countervailing duty. - Bimetal Bearings Limited v. Collector - 1997 (93) E.L.T. 564 (Tribunal).

Crane having a capacity of 90 tonnes and being specially designed to handle heavy loads, not an ordinary crane hence classifiable under Heading 84.26 of Customs Tariff Act, 1975. - TTG Industries Limited v. Commissioner - 1997 (95) E.L.T. 489 (Tribunal).

Criss-Cross Winding Automatic Machine imported for winding polypropylene tapes is classifiable under Heading 8445.40 of Customs Tariff Act, 1975 as textile winding machine. - Daga Nylomet Private Ltd. v. Assistant Collector - 1993 (67) E.L.T. 270 (Cal.).

Crusher Machine spares. - Crusher Machine being classifiable under sub-heading 8474.20, parts thereof are classifiable under sub-heading 8474.90 of Customs Tariff Act, 1975. - In Re : SPIC Ltd. - 1997 (91) E.L.T. 223 (Commr. Appl.).

Cupro - Tubes. - See under CHAPTER 74.

Cups, being components of bearings falling under Heading 84.82 of Customs Tariff Act, 1975 are eligible for benefit of Notification No. 70/89-Cus. [S. No. 6(c) ]. - Shibani Engineering System v. Collector - 1992 (62) E.L.T. 463 (Tribunal).

Decorating unit of collapsible tube manufacturing line mainly used for decorating the tubes by a process of flexographic printing, is classifiable under sub-heading 8443.30 of the Customs Tariff Act, 1975 and not under Heading 84.77 ibid. - Sammas Polymers Pvt. Ltd. v. Collector - 1999 (109) E.L.T. 733 (Tribunal).

Defibrillator capacitors excluded from the benefit of exemption under Notification No.208/81-Cus. irrespective of the fact as to whether they are essential parts or accessories - Sub-heading 8432.09 of Customs Tariff Act, 1975. - Electro Mexicals v. Collector - 1999 (108) E.L.T. 128 (Tribunal).

Diamond roller. - See under CHAPTER 82.

Digital Control Programmer being an automatic data processing machine it is classifiable under Heading 84.71 of Customs Tariff Act, 1975; parts thereof classifiable under Heading 84.73 ibid by virtue of Section Note 2(b) of Section XVI. - Maghalaya Electronic Dev. Corpn. Ltd. v. Collector - 1999 (106) E.L.T. 246 (Tribunal).

Double Drum Roller Drier is classifiable under sub-heading 8419.39 of the Customs Tariff. - Food Specialities Ltd. v. Collector 1988 (37) E.L.T. 415 (Tribunal).

DRAM Modules considered to be not Hybrid Integrated Circuit but as Micro Module/Micro Assembly having active element as per expert opinion sought by department itself. Reasons not given by adjudicating authority to discard expert opinion. Matter remanded. Sub-heading 8473.30 and Heading 85.42 of Customs Tariff Act, 1975. - Wipro Information Technology Ltd. v. Commissioner - 1999 (112) E.L.T. 462 (Tribunal).

Drilling equipment mounted on vehicle classifiable under Heading 84.23 (now 84.59) and not as a special purpose vehicle under Heading 87.03 (now 87.05) of Customs Tariff Act, 1975. - Mineral Exploration Corporation Ltd. v. Collector - 1990 (46) E.L.T. 49 (Tribunal).

Dry Spraying Machine not performing any function of mixing but sprays dry mix or mixture of dry mix with water is classifiable under sub-heading 8424.20 of Customs Tariff Act, 1975 and eligible for benefit of exemption under Notification No. 59/87-Cus., dated 1-3-1987.- Continental Foundation Ltd. v. Collector - 1995 (76) E.L.T. 355 (Tribunal).

Elastic Lace Making Machine is classifiable by Customs themselves under Heading 84.37 of Customs Tariff and specifically mentioned at Entry 32 of Notification No. 16/85-Cus., dated 1-3-1985. Benefit of exemption under the notification still available even though machine was capable of multiple functions. - Sanghi Synthetic Pvt. Ltd. v. Collector - 1996 (82) E.L.T. 238 (Tribunal).

Electric motors forvarious models of industrial sewing machines will also be classifiable along with sewing machine under Heading 84.52 of Customs Tariff Act, 1975. - Sahi Export House v. Collector - 1999 (112) E.L.T. 109 (Tribunal).

Electrical assembly of the phototype-setting machine is a part of monitor Assembly hence classifiable under sub-heading 8473.30 of the Customs Tariff Act, 1975 as a part of automatic data processing machine. - Indu Agencies v. Commissioner - 1998 (104) E.L.T. 736(Tribunal).

End use - Exemption linked to end-use. - If the importer had paid the full duty on the goods imported, there is no obligation on his part to execute a bond, if he wants to claim a concessional rate of duty under the Notification No. 2/69-Cus., dated 1-1-1969. It is enough if he produces evidence at the time of claiming refund of excess duty that the raw material has been used in the manufacture of the products mentioned in the notification. - L.M. Ven Moppes Diamond Tools India Ltd., Madras v. Government of India -1981 (8) E.L.T. 165 (Mad.).

Extrusion machine. - Multi-layer co-extrusion machine and spare parts thereof imported by party required for production and manufacture of 'multi-layer co-extrusion machine' is eligible for the benefit of exemption under Notification No. 125/86-Cus., dated 17-2-1986 vide Sl. No. 32. - Collector v. Mazda Packaging Ltd.- 1994 (69) E.L.T. 283 (Tribunal).

Frabric Printing Curing Machine. - 'TEE Shirt Printing Curing Machine' being used in garment or hosiery industry, concessional rate of duty available under Notification No. 108/89 dated 1-3-1989 read with Notification No. 16/85.-Nahar Spinning Mills Ltd. v. Collector - 1993 (63) E.L.T. 598 (Tribunal).

Feeder - New Crepaco Continuous Ingredient Feeder Model No. S 410 is neither a machine or appliance for production of any commodity nor refrigerating equipment but is designed to blend and mix the ingredients such as fruit nuts candies etc. into ice-cream hence classifiable uner Heading 84.59(1) and not under Heading 84.15 or 84.59(2) of Customs Tariff Act, 1975. - Kwality Ice Cream Co. v. Collector - 1998 (104) E.L.T. 79 (Tribunal).

Fiery XJ System works as server in data processing system involving computers and photo copiers and are units in automatic data processing system is classifiable under Heading 84.71 of Customs Tariff Act, 1975. - Modi Xerox Ltd. v. Commissioner - 1999 (111) E.L.T. 369 (Tribunal).

Filter elements in the lube oil system of Howden compressors. Made up of filter paper reinforced perforated stainless steel, cylindrical in shape and used to prevent the leakage of dust and foreign particles to the lube oil system, are parts of the filtering machine, hence, classifiable under Heading 84.18 of Customs Tariff Act, 1975.- Collector v. SPIC Ltd. - 1997 (96) E.L.T. 702 (Tribunal).

Filtering system parts Membrane element composed of polyamide used inside the filter unit is classifiable under sub-heading 8421.99 of Customs Tariff Act, 1975 and not under sub-heading 3926.90 ibid as article of polyamide. The benefit of Notification No. 172/89-Cus. is available. - Commissioner v. Titanium Equipments & Anode Mfg. Co. Ltd. - 1999 (107) E.L.T. 112 (Tribunal).

Finned tubes not merely tubes or pipes bent but identifiable parts of heat exchangers hence classifiable under sub-heading 8419.00 of Customs Tariff Act, 1975 read with Notification No. 172/89-Cus.-Commissioner v. Larsen & Toubro Ltd. - 2000 (115) E.L.T. 199 (Tribunal).

Foot Step Bearings. - Supports rotating shafts and guides moving parts and/or position shafts are classifiable as plain shaft bearings under Heading 84.63 of Customs Tariff Act, 1975. - Suessen Textile Bearings Ltd. v. Collector - 1996 (82) E.L.T. 377 (Tribunal).

Fully glazed paper press laminates designed for specific use in a particular type of pressing plant and intended to be used as parts are classifiable under Heading 8451.90 of Customs Tariff Act, 1975 as part of machinery. - VXL India Ltd. v. Collector - 1994 (68) E.L.T. 593 (Tribunal).

Fully programmable paper cutting machine which cannot be used for cutting films, is a paper cutting machine hence classifiable under sub-heading 8441.10 of Customs Tariff Act, 1975 and not under sub-heading 9010.20 ibid. - Yogi Industries Pvt. Ltd. v. Collector - 1999 (107) E.L.T. 617 (Tribunal).

Furnace burner parts being made of artificial graphite and not of natural graphite are classifiable under sub-heading 8416.90 of Customs Tariff Act, 1975. - Shriram Foods & Fertilisers Industries v. Collector - 1994 (71) E.L.T. 1047 (Tribunal).

Gang saw blades for use in manufacture of machine saws are classifiable under Heading 84.45/48 of Customs Tariff Act, 1975 and eligible for exemption under Notification No. 179/80-Cus., dated 4-9-1980. - Collector v. Rajasthan Udyog 1993 (66) E.L.T. 694 (Tribunal).

Gas filling and evacuation equipment are capable of functioning independently rather than as component part of another machine hence classifiable under Heading 84.79 of Customs Tariff Act, 1975 and not as compressor under sub-heading 8414.80 ibid. - Asea Brown Boveri Ltd. v. Collector - 1998 (100) E.L.T. 308 (Tribunal).

Gaskets - Metal gaskets are classifiable under sub-heading 8484.10 of Customs Tariff and not under sub-heading 7326.90 ibid meant for 'other articles of iron and steel'. - Collector v. Hindustan Motors Ltd. - 1997 (94) E.L.T. 682 (Tribunal).

Gear Cutting tools. - See under CHAPTER 84.

Gear - 'Master gear' not a checking instrument or part or accessory of Universal gear testing machine as such are classifiable under Heading 84.63 of Customs Tariff Act, 1975 and not under Heading 90.16(1) ibid. - Escorts Ltd. v. Collector - 1998 (98) E.L.T. 678 (Tribunal).

Gland packing of air compressor used to prevent leakage of air from cylinder block assembly and fitted over piston rod of compressor hence classifiable as gaskets under Heading 84.64 of Customs Tariff Act, 1975. - Delhi Electric Supply Undertaking v. Collector - 1998 (103) E.L.T. 265 (Tribunal).

Glue Gun in blister packing, designed as a machine for glueing hard materials like wood, leather, glass, plastic etc. classifiable under sub-heading 8465.99 of Customs Tariff Act, 1975 as Heading 84.65 includes macines, inter alia, for glueing and not classifiable under Heading 84.24 since absence of any reservoir, any pump and any device by which it be connected either to compressed air or steam, rules it out from the ambit of being a spray gun. - R.K.Traders v. Commissioner - 1999 (110) E.L.T. 811 (Tribunal).

Granite Press Roll fitted with mild steel shafts and end-plates and its cavities filled with concrete, being a part of paper finishing machinery is classifiable under Heading 84.31 of Customs Tariff Act, 1975 as it stood prior to its amendment on 28-2-1986, and not under Heading 68.01/16(1) ibid. Note 2(b) of Section XVI ibid applicable. - Ballarpur Industries Ltd. v. Collector - 1995 (75) E.L.T. 6 (S.C.).

Graphilor Blocks made of artificial graphite plus synthetic resin used for reducing temperature inside oven from 1100 degree celcius to 60 degree celcius is classifiable under Heading 84.17 of Customs Tariff Act, 1975 and eligible for benfit of Notification No. 172/89-Cus. - In Re : D.C.W. Limited - 1995 (77) E.L.T. 326 (Collr. Appl.)

Grinding balls. - See under CHAPTER 73.

Grinding Set being parts of crushing and grinding machines is classifiable under sub-heading 9806.00 read with sub-heading 8479.82 of Customs Tariff Act, 1975 and is also entitled to exemption under Notification No. 69/87-Cus., dated 1-3-1987. - LML Fibres v. Collector - 1993 (66) E.L.T. 251 (Tribunal).

Grinding steel balls are not an accessory or parts of general use but integral part of ball mill of a cement plant hence classifiable under Heading 84.56 and not under Heading 73.33/40 of Customs Tariff Act, 1975. - Collector v. J.K.Synthetics Ltd. - 1993 (68) E.L.T. 827 (Tribunal).

High forming, cutting and wrapping machine once classifiable as wrapping machine under Heading No. 84.22 of Customs Tariff Act, 1975 benefit of the Notification No. 125/86-Cus. cannot be denied on the ground that the said machine had additional incidental function of forming and cutting. - Collector v. Parle Products - 1999 (108) E.L.T. 775 (Tribunal).

Honing machines - Components for honing machines. - See under CHAPTER 98.

Hose is also a type of tube - Lyflex Lose chrome-12 mm. - See under CHAPTER 83.

Hot mill equipments and mechanical equipments for hot rolling tubes constitute a Hydraulic Extrusion Press and an Impact Extrusion Press classifiable under Heading 84.66(1) of Customs Tariff. They are, in addition, entitled to the exemption under Notification No. 40/78-Cus., as there could be not bar for availing more than one benfit. - Collector v. Bharat Heavy Electricals Ltd. - 1987 (31) E.L.T. 534 (Tribunal).

Hydraulic cylinder being a part meant for use with excavator is classifiable under the same heading as that of excavator namely Heading 84.23 of Customs Tariff Act, 1975, and not under Heading 84.59(1) ibid. - Larsen & Toubro Limited v. Collector - 1997 (93) E.L.T. 234 (Tribunal).

Hydraulic press plates are classifiable as ‘moulds’ under Heading 84.60 of Customs Tariff Act, 1975. - Century Laminating Co. Ltd. v. Collector - 1999 (112) E.L.T. 712 (Tribunal).

Hydraulic Tensioner, Hydraulic Puller, Hydraulic Driver Puller and Oleodynamic type Winch Puller being meant for mechanical handling of materials or goods hence classifiable under Heading 84.22 of Customs Tariff Act, 1975. - Collector v. S.A.E. (I) Ltd. - 1993 (63) E.L.T. 478 (Tribunal).

Inductosyn slider not fitted in panel of electronic control system but fitted below the machine hence classifiable under sub-heading 8466.93 of Customs Tariff Act, 1975 read with Notification No. 172/89-Cus. - Kirloskar Pneumatic Co. Ltd. v. Collector - 1998 (97) E.L.T. 325 (Tribunal).

Industrial cold storage doors of refrigeration cabinet are classifiable under Heading 8418.99 of Customs Tariff Act, 1975 and not under Heading 73.08 ibid hence eligible for exemption under Notification No. 172/89-Cus. - Blue Star Ltd. v. Commissioner - 1999 (107) E.L.T. 769 (Tribunal).

Industrial iron having mechanical functions and not in the nature of smoothing irons hence classifiable under sub-heading 8451.30 of Customs Tariff Act, 1975 and for exemption under Notification No. 16/85-Cus. - Collector v. East Man Exports - 1998 (103) E.L.T. 267 (Tribunal).

Ironing and conditioning machine Italian make model as used for ironing and conditioning the shoes is classifiable under Heading 84.53 of Customs Tariff Act, 1975 and not under Heading 84.18 ibid. - Dawar Footwear Inds. v. Commissioner - 1999 (113) E.L.T. 549 (Tribunal).

Jet Air Filter which separates air from fine flour is not a part but accessory to milling machine hence classifiable under Heading 84.21of Customs Tariff Act, 1975. - Collector v. Nowrangroy Metals Pvt. Ltd. - 1999 (109) E.L.T. 888 (Tribunal).

Jig boring machine being of a very high precision, is different from boring machine. There can be exclusive boring machine but not exclusive Jig boring machine therefore, it is classifiable under Chapter 84 of First Schedule to the Customs Tariff Act, 1975. - HMT Ltd. v. Collector - 1995 (80) E.L.T. 865 (Tribunal).

Karbate tubes. - See under CHAPTER 68.

Keyboards & Photo composing machine. - Additional off-line keyboards imported with photo composing machines for publication of 8-12 pages of newspapers simultaneously is classifiable under heading 84.34 of Customs Tariff Act, 1975 in view of Section Note 3 to Section XVI and Note 5 to Chapter 84 ibid. Benefit of exemption under Notification No. 114/80-Cus., dated 19-6-1980 also available. - Collector v. Neeraj Newspaper Associates (Pvt.) Ltd. - 1994 (70) E.L.T. 725 (Tribunal).

Laminating machine - Components of laminating machine are classifiable under sub-heading 8479.90 of the Customs Tariff Act, 1975 and not covered under Heading 84.40 ibid relating to book binding machinery or Heading 84.43 ibid relating to printing machinery. Such laminating machine only laminates the documents and is not producing any commodity. Benefit of Notification No. 59/87-Cus. not available. - Modi GBC Ltd. v. Collector - 1998 (99) E.L.T. 161 (Tribunal).

Lamp flange, lamp transformer, heating controller, power clock, dual timer being spare parts of the Rommelag packing machine which was used for filling of bottles with I.V. fluids no infirmity in remand order for consideration of classification of goods under sub-heading 8422.90 of Customs Tariff Act, 1975. - Commissioner v. Albert David Ltd. - 1999 (111) E.L.T. 618 (Tribunal).

Letterflex semi-automatic plate making machine classifiable as printing machinery under Heading 84.34 (now 84.42), and not an apparatus/equipment used in photographic or cinematographic laboratories under Heading 90.10 of Customs Tariff Act, 1975.- Collector v. Anand Bazar Patrika - 1990 (49) E.L.T. 302 (Tribunal).

Linamatic point making machines for making ball point tips is a multi-station transfer machine which carry out different functions and the work piece is automatically transferred to different unit heads hence classifiable under sub-heading 8457.30 of Customs Tariff Act, 1975 and not under residuary sub-heading 8479.89 ibid.- National Pen & Plastic Industries v. Collector - 1999 (107) E.L.T. 612 (Tribunal).

Linear capstan overhead traverse shaftless take-up is classifiable under Heading 84.45/48 of the Customs Tariff. It is not entitled to the partial exemption applicable to "plastic extruder above 15mm" as it is neither a composite machine not imported along with the extruder. - Industrial Cables (India) Ltd. v. Collector- 1987 (30) E.L.T. 562 (Tribunal).

Looms imported along with Programming Unit including Camera - MUCOMP 3 - Computer Mucomps being a computer aided design and pattern work station for making jacquard designs meant only for weaving of fabrics (labels) - All the goods imported together contributing to perform principal function of weaving and classifiable as one complete system as weaving machine under Heading 84.46 of Customs Tariff Act, 1975. - ADI Hi-Tech Textiles (P) Ltd. v. Collector - 1999 (106) E.L.T. 330 (Tribunal).

Low pressure pumps as imported do not make airless spray equipment along with earlier three imports hence classifiable only under sub-heading 8413.50 of Customs Tariff Act, 1975. - Thermax Devilbiss Pvt. Ltd. v. Collector - 1999 (108) E.L.T. 567 (Tribunal).

Lubricating unit being specially designed for grinding machine (machine tool) to be considered as a component part thereof hence classifiable under sub-heading 8466.93 of Customs Tariff Act, 1975 and eligible for exemption under Notification No. 156/86-Cus. - Lakshmi Machine Works Ltd. v. Commissioner - 2000 (115) E.L.T. 118 (Tribunal).

Machine can be interpreted as 'machines' - Chapter 84 of the Customs Tariff Act, 1975. - Collector v. United Electrical Industries Ltd. - 1999 (108) E.L.T. 609 (S.C.).

Machine for management of documents (Canofile 510) that saves time, space and money and does not satisfy the definition of automatic data processing machine is classifiable under Heading 84.72 of Customs Tariff Act, 1975. - H.C.L. Ltd. v. Commissioner - 1999 (108) E.L.T. 765 (Tribunal).

Machine parts with specified part numbers having attained approximate shape or outline of finished parts have the essential character of finished parts, classifiable under Chapter 84, and not as castings or forgings under Chapter 73 of Customs Tariff Act, 1975. - Motor Industries Co. Ltd. v. Collector - 1992 (62) E.L.T. 412 (Tribunal).

Machine used for manufacturing tips of rifills of ball point pens is classifiable under Heading 84.57 of the Customs Tariff Act, 1975 and not under residuary Heading 84.79 ibid as individual function machine. - Micro Tips Pvt. Ltd. v. Collector - 1998 (104) E.L.T. 76 (Tribunal).

Machine tools parts classifiable under Heading 84.66 of Customs Tariff Act, 1975 and eligible for exemption under Notification No. 156/86 dated 1-3-1986, there being no difference between component parts and spare parts. - Metal Impacts Pvt. Ltd. v. Collector - 1993 (64) E.L.T. 286 (Tribunal).

Machinery parts merely because a machine part is replaced too often it does not cease to be a machine part. - Ferro Alloys Corporation v. Collector - 1993 (68) E.L.T. 435 (Tribunal).

Mechanical Seals specifically designed for fitment into centrifugal pumps falling under sub-heading 8413.70 liable to duty in terms of Notification No. 155/86-Cus. read with 59/87-Cus. - UOI v. Sealol Hindustan Ltd. - 1991 (53) E.L.T. 295 (Bom.).

Minimum Pressure Valves though parts of compressors, are not classifiable under sub-heading 8414.90 of the Customs Tariff Act, 1975 in view of Note 2(a) of Section XVI ibid. Exact finding as to nature and characteristics of the impugned valve has to be arrived at in terms of HSN notes for classification under Heading 84.81 ibid. - Kirloskar Pneumatic Co. Ltd. v. Collector - 1999 (109) E.L.T. 874 (Tribunal).

Molecular sieve battery, designed to make compressed process air free of moisture, carbon dioxide, acetylene etc. by the process of absorption, and not by a process involving change in temperature, in order to make the filtered air fit for fractioning into oxygen/nitrogen gases is classifiable under sub-heading 8421.39 of Customs Tariff Act, 1975 and not under sub-heading 8419.39 ibid. - S.M.S. Udyog Ltd. v. Collector - 1999 (111) E.L.T. 752 (Tribunal).

Motor - Clutch motor used in stitching machine being integral part of such machine is classifiable under sub-heading 8452.21 of Customs Tariff Act, 1975 as parts of sewing machine and not under sub-heading 8501.10 ibid as electric motors. - Collector v. Alkav Overseas - 1999 (106) E.L.T. 165 (Tribunal).

Mould Parts. - Goods imported suitable for use solely or principally with moulds are classifiable under Heading 84.80 of Customs Tariff Act, 1975 appropriate in terms of Section Note 2(b) to Section XVI. - Commissioner v. Abel Tronics Ltd. - 1997 (93) E.L.T. 289 (Tribunal).

Moulds - Glossy finish stainless steel moulds are classifiable under sub-heading 8480.79 of Customs Tariff Act, 1975. - Golden Laminates Ltd. v. Commissioner - 1997 (94) E.L.T. 108 (Tribunal).

Moulds - Plastic moulds used essentially for plastic soles for shoes exempt under Notification No. 314/85-Cus., and Heading 84.80 of Customs Tariff Act, 1975. - Diamond Polymers v. Collector - 1991 (55) E.L.T. 83 (Tribunal).

Moulds - Press plates for producing plastic laminates and laminated sheets are classifiable as 'moulds' under Heading 84.60 of the Customs Tariff Act, 1975 and not as plates of iron or steel under Heading 73.15(2) ibid. - Collector v. Bakelite Hylam Ltd. - 1997 (95) E.L.T. 449 (S.C.).

Multilayer coater/extruder machine. - Lamination being a part and parcel of 'Extrusion Coating', goods imported covered by the term 'Multilayer coater/extruder machine' and eligible to exemption under Notification No. 250/88-Cus., dated 16-9-1988 - Issue of classification under sub-heading 8477.20 or 8479.89 of Customs Tariff Act, 1975 immaterial. - Collector v. Purity Flex Pack Ltd. - 1994 (69) E.L.T. 293 (Tribunal).

Nordson hot melt equipment in which electricity used only for heating and maintaining temperature of material not an electrical appliance but a mechanical appliance used for applying molten adhesives through an electrically heated extrusion gun with nozzles is classifiable under sub-heading 8424.20 of Customs Tariff Act, 1975 and not under Heading 84.19 or sub-heading 8479.40 ibid. - Benefit under Notification No. 59/87-Cus., dated 1-3-1987 (as amended) allowed. - Usha Beltron Limited v. Commissioner - 1999 (114) E.L.T. 639 (Tribunal).

Nozzels - Component parts of Aerosol valves (Nozzels) are primarily classifiable under Heading 84.81 of Customs Tariff being parts having general application in terms of Notification No. 257/88-Cus., issued under Clause (d) of Chapter Note 7 of Chapter 98, are excluded from the purview of Heading 98.06 ibid. - Kumar Aerosols Pvt. Ltd. v. Collector - 1997 (93) E.L.T. 210 (Tribunal).

Numbering machine being general purpose hand-operated stamping, numbering machine and not designed exclusively to operate with printing machines hence classification under sub-heading 8443.60 of Customs Tariff Act, 1975 not appropriate. - Raj Continental Exporters (P) Ltd. v. Commissioner - 1998 (103) E.L.T. 598 (Tribunal).

Oil seals of specific shape and size, designed solely for fitment into excavator are classifiable under Heading 84.31 of the Customs Tariff Act, 1975. - TELCO Ltd. v. Collector - 1997 (94) E.L.T. 366 (Tribunal).

Oil Stop Valves imported not regulate flow but only cut flow of oil when compressor stopped hence classifiable under Heading 84.81 of Customs Tariff Act, 1975 even if specialised for use for particular machine or apparatus. - Kirloskar Pneumatic Co. Ltd. v. Collector - 1997 (91) E.L.T. 333 (Tribunal).

Packaging Machine - Form, Fill and Seal machine with only gas flushing facility and no vacuumising facility eligible for benefit of Notification No. 125/86-Cus., the word 'net' therein to be read as 'or' in order to avoid irrational and anomalous result. - Consolidated Petrotech Industries Ltd. v. Collector - 1992 (57) E.L.T. 81 (Tribunal).

Panel control card, arithmetic logic card, graphic display interface card. - See under CHAPTER 90.

Paper making machine parts - Outsert Blades being 40% ceramic by weight is not article of ceramic material and fall outside the ambit of exclusion in Chapter Note 1(b) of Chapter 84 of Customs Tariff Act, 1975 and is classifiable under sub-heading 8439.99 ibid. - Shreyans Paper Mills Ltd. v. Collector - 1994 (72) E.L.T. 381 (Tribunal).

Paper making machine. - Swimming Rolls and all accessories of calender stack of paper including Hydraulic Supply and Control System suitable for operating swimming roll and for circulating oil lubrication. Entire consignment classifiable under one heading. All parts put together constituting one complete assembly for calenders and being integral parts for rebuilding of calenders, are classifiable under Heading 84.16 of Customs Tariff Act, 1975. - Sirpur Paper Mills Ltd. v. Collector - 1996 (83) E.L.T. 67 (Tribunal).

Parts and accessories cannot be given wider meaning so as to cover complete machinery/appliances. - TELCO v. Collector - 1996 (86) E.L.T. 531 (Tribunal).

Parts of general use. - See under CHAPTER 73.

Parts of machinery and equipment. - Material in running length not treatable as parts. - Collector v. Hydranautics Membrane (India) Ltd. - 1994 (71) E.L.T. 711 (Tribunal).

Paver finisher used for levelling of the ground as well as delivery of surface material and spreading the same - Principally functioning as leveller hence classifiable under sub-heading 8429.20 and not under Heading 84.79 of Customs Tariff Act, 1975. - Jay Construction Co. v. Collector - 1998 (103) E.L.T. 539 (Tribunal).

Photocomposing machine performing specific function of photocomposing machine and registered with Registrar of Newspapers and meant for newspapers is classifiable under Heading 84.42 of Customs Tariff Act, 1975 and eligible for benefit of exemption under Notification No. 217/90-Cus. - Collector v. Cyber Medica India Ltd.- 1999 (108) E.L.T. 583 (Tribunal).

(2) Photocomposing machine with an integrated keyboard is eligible to the benefit of exemption under Notification No. 114/80, dated 19-6-1980. - Indian National Press (Bombay) Ltd. v. Collector - 1993 (64) E.L.T. 266 (Tribunal).

Photocopier accessories - Semi Automatic Document Handler (RX Copier parts - Rear cover). - See under CHAPTER 90.

Photogravure cylinders classifiable under Heading 84.42 of the Customs Tariff Act, 1975, used within the factory of production entitled for the benefit of Notification No. 64/86-Cus., dated 10-2-1986 as amended by Notification No. 276/86-Cus., dated 24-4-1986.- Collector v. Bombay Dyeing & Mfg. Co. Ltd. - 1998 (97) E.L.T. 79 (Tribunal).

Photopolymer Plate Making System (Plate Maker). - See under CHAPTER 90.

Photo type setting and composing machine is classifiable under sub-heading 8442.10 of Customs Tariff Act, 1975 as Photo type setting and composing machine and not any individual parts. - Commissioner v. Kumudam Printers Pvt. Ltd. - 1999 (106) E.L.T. 106 (Tribunal).

Piston ring specially designed for use in agricultural tractors is classifiable under sub-heading 8409.99 of Customs Tariff Act, 1975 as parts of goods falling under Heading 84.07 and Heading 84.08 and not under Heading 87.08 ibid, hence not eligible to benefit of Notification No. 68/86-Cus. - Gujarat Tractors Corpn. Ltd. v. Collector- 1999 (109) E.L.T. 508 (Tribunal).

Plastic extruder and accessories thereof in the cable insulating equipment eligible for concessional rate of duty under Notification No. 40/78-Cus., as amended by Notification No. 109/78-Cus. - Industrial Cables (India) Ltd. v. Collector - 1990 (46) E.L.T. 357 (Tribunal).

Pneumatic Sealer and tensioner are hand tools classifiable under sub-heading 8467.19 and not as machines under 8422.10 of Customs Tariff Act, 1975. - Sanmukh Singh Sethi v. Collector - 1990 (50) E.L.T. 260 (Tribunal).

Polyester film metallising plant - Spares are classifiable at the time of clearance for home consumption under sub-heading 8477.90 of the Customs Tariff Act, 1975 and not under sub-heading 8477.80 ibid for complete machinery though the said sub-heading was shown by importer himself at the time of clearance from bonded warehouse. - Garware Plastics & Polyester Ltd. v. Collector - 1998 (99) E.L.T. 346 (Tribunal).

Polyester film - Plain (Melines - 226) having multi-purpose uses is not classifiable as electrical insulators under sub-heading 8546.90 of Customs Tariff Act, 1975 read with exemption Notification No. 60/87-Cus., dated 1-3-1987. - Shriram Refrigeration Industries Ltd. v. Collector - 1993 (63) E.L.T. 593 (Tribunal).

Polyester plastic button making machine is capable of working on such blanks even if it softened temporarily by heating hence classifiable under Heading 84.65 of Customs Tariff Act, 1975 and not under Heading 84.77 ibid. - Eureka Polygems v. Commissioner - 1999 (110) E.L.T. 829 (Tribunal).

Printing plate processor - Automatic plate processor for printing without plate exposure unit (i.e. without photographic principles) is classifiable under Heading 84.34 of the Customs Tariff Act, 1975. - Collector v. Delhi Press Samachar Patra - 1997 (96) E.L.T. 222 (S.C.).

Populated PCB - Spares for spectrophotometer. - CPUs in which the PCBs are to be used falling under Heading 84.71 of the Customs Tariff. Thus PCBs being parts and accessories suitable for use principally with the spectrophotometers are classifiable under Heading 84.73 ibid and not under Heading 85.34 ibid. Excluded from Chapter 90 ibid by virtue of Note 2(a) to it. - Jindal Aluminium Ltd. v. Collector - 1997 (93) E.L.T. 734 (Tribunal).

Populated printed circuit Boards. - Parts of data processing unit are classifiable under Heading 84.73 of Customs Tariff being parts of goods classifiable under Heading 84.71 ibid. - Jindal Aluminium Ltd. v. Collector - 1997 (90) E.L.T. 312 (Tribunal).

Poultry keeping machinery - Nipples. - Part of drip system for providing drinking water to poultry and broilers are classifiable as poultry keeping machinery under sub-heading 8436.99 of Customs Tariff Act, 1975 and eligible for benefit of exemption under Notification No. 49/95-Cus. - Commissioner v. Chowdary Enterprises - 1997 (93) E.L.T. 258 (Tribunal).

Power driven cloth cutting machine head with standard accessories complete set is weighing 15kgs. and hence it cannot be handled in hand while working, therefore, classifiable under Heading 84.51 of Customs Tariff Act, 1975 read with Notification No. 16/85-Cus. and not under Heading 85.08 ibid. - Commissioner v. Celebrity Connections - 1999 (108) E.L.T. 836 (Tribunal).

Power tillers are not tractor, hence classifiable under Heading 84.32 of Customs Tariff Act, 1975 and not under Heading 87.01. - In Re : Nightingale Engg. Industries Pvt. Ltd. v. 1995 (79) E.L.T. 339 (Collr. Appl.).

Pre-sensitised printing plates used as a part of printing machinery are classifiable under sub-heading 8442.50 of Customs Tariff and not under sub-heading 3701.99 ibid. - Collector v. Kumudan Publications (P) Ltd. - 1997 (92) E.L.T. 447 (Tribunal).

Pressure Vessels with membrane elements are parts/components of the filtering/purifying machine or apparatus falling under Heading 84.21, hence they are classifiable under sub-heading 8421.99 and are also eligible for concessional rate of duty under Notification No. 172/89-Cus. and Notification No. 62/94-Cus.They are not classifiable under Chapter 39 of the Customs Tariff as articles of plastic. - In Re : Titanium Equipments & Anode Mfg. Co. Ltd. - 1995 (77) E.L.T. 909 (Collr. Appl.).

Printed Circuit Board. - See under CHAPTER 85.

Printed PVC leather cloth imported in form of embossed sheets with a pattern recognisable as a shoe upper is classifiable under sub-heading 6406.10 of Customs Tariff Act, 1975. - Pheonix International Ltd. v. Commissioner - 1999 (114) E.L.T. 500 (Tribunal).

Print head assemblies for gas chromatograph Model 5840A is a part of printer which is attached to the microprocessor unit of gas chromatograph hence classifiable under Heading 84.71 of Customs Tariff Act, 1975 as part of printer and not under sub-heading 9027.20 ibid as part of chromatograph. - Indian Organic Chemicals v. Collector - 1999 (108) E.L.T. 172 (Tribunal).

Printing Machines. - Boring machines, Matrix drying units and Milling machines are not integral parts of Web Fed High Speed Letter Press Rotary and hence not eligible for concessional rate of duty under Notification No. 114-Cus., dated 19-8-1980. Automatic casting machine, since it is specially mentioned at Sr.No. 5 of the notification is entitled to the benefit of exemption. - Viswamitra Karyalaya v. Collector - 1985 (21) E.L.T. 911 (Tribunal).

Product forming system. - Entire machinery imported being utilised as a single unit for manufacture of ice cream to be considered as part and parcel of main product forming machinery and is classifiable under sub-heading 8438.50 of Customs Tariff Act, 1975. - Milk-Food Ltd. v. Collector - 1994 (71) E.L.T. 549 (Tribunal).

Project import. - See under CHAPTER 98.

Pulse width modulator module GA-4564-1 being populated PCBs are classifiable under sub-heading 8473.30 of the Customs Tariff Act, 1975 and not under sub-heading 8466.93 ibid as parts of drilling machine in the absence of any material on record to substantiate such classification. - Excel Circuits P. Ltd. v. Collector - 1997 (94) E.L.T. 670 (Tribunal).

Pump - 'Compact Hydraulic Drive' is nothing but a Hydraulic Motor and Pump, hence classifiable under Heading 84.10 of Customs Tariff Act, 1975 as a pump. - Sieco Manufacturers - 1995 (76) E.L.T. 476 (Collr. Appl.).

Pump parts, classifiable of goods being accepted under Heading 84.13 of Customs Tariff as parts of pump, same does not fall within the category of "parts of general use", hence not excluded from the benefit of Notification No. 69/87-Cus. - J.K.Synthetics Ltd. v. Collector- 1997 (94) E.L.T. 99 (Tribunal).

‘Pump’ used for pumping the grease from the reservoir to the master feeder block and not to distribute the grease to the various part of the machine, hence not to be considered as a pump type automatic machine greaser. They are therefor classifiable under sub-heading 8413.81 of the Customs Tariff Act, 1975. - Collector v. Kerala Books Publications Society - 1998 (99) E.L.T. 448 (Tribunal).

Radiator assembly being parts suitable for use solely and principally with the I.C. engine is classifiable under erstwhile Heading 84.09 of the Customs Tariff Act, 1975 and not as an accessory of I.C. engine under erstwhile Tariff Entry 84.79 ibid since I.C. engine cannot function without a cooling device. - J.B.A.Printing Inks Ltd. v. Collector- 2000 (151) E.L.T. 24 (S.C.).

Recuperators. - See tubes of special quality steel - See under CHAPTER 73.

Reel Rim Module - Sunflower wheelsdescribed as gear wheels are classifiable under sub-heading 8483.90 of Customs Tariff Act, 1975 as parts. - Collector v. Indian Organic Chemicals - 1998 (98) E.L.T. 741 (Tribunal).

Refrigeration Poat Mix Beverage Fountain, a single unit composite machine performing the function of refrigeration and automatic service of a required quantity of chilled and carbonated soft drink through the outlets is classifiable under sub-heading 8418.69 of Customs Tariff Act, 1975 relating to refrigerating and freezing equipment. Concessional rate under similarly worded entry (Sl. No.13) of Notification No. 59/87-Cus. not deniable. - Western Refrigeration Pvt. Ltd. v. Collector - 1995 (77) E.L.T. 673 (Tribunal).

Refrigerators, Electrolux Mini Bar of 40 litres capacity working on absorption principle and commonly used in hotel rooms are other than household type classifiable not under sub-heading 8418.22 or 8418.29 but under 8418.69 of Customs Tariff Act, 1975 with benefit of Notification No. 59/87-Cus. (S. No. 13). - Asian Hotels v. Collector - 1992 (62) E.L.T. 630 (Tribunal).

Research Laboratory Fermenter being for safeguarding and growing biological specimens is not sterliser or instrument for checking of the physical or chemical phenomenon hence not classifiable under sub-heading 8419.20 or sub-heading 9027.80 of the Customs Tariff respectively but correctly classifiable under residuary Heading 84.79 ibid. - Hoechst India Ltd. v. Collector - 1997 (93) E.L.T. 288 (Tribunal).

Robot for car washing. - Automatic Reprogrammable Industrial Robot for car washing performs not merely as a sprayer or a projector of liquids or powder but gives a perfect washing are classifiable under sub-heading 8479.89 of Central Excise Tariff Act, 1985. - Continental Car Scanning Centre v. Collector - 1994 (74) E.L.T. 75 (Tribunal).

Roller gear index drive. - See under CHAPTER 98.

Rollers - Goods in question declared as finished roller bearings in the invoice and Bill of Lading with the mention of part number, correctly classifiable under sub-heading 8482.99 of Customs Tariff Act, 1975 as other parts of rollers or roller bearings and not under sub-heading 7326.19 ibid since the clarification from the supplier that product in a semi-finished stage was received after passing of adjudication order. - Tata Timken Ltd. v. Collector - 1999 (108) E.L.T. 376 (Tribunal).

Rubber blankets. - Exemption under Notification No. 169/77-Cus., dated 6-8-1977 to Rubber blankets for use in the printing industry not available to rubber blankets for use in textile printing. - Collector v. Garden Silk Mills (P) Ltd. - 1993 (65) E.L.T. 251 (Tribunal).

Rubber blankets. - See under CHAPTER 40.

Rubber roller cleaning machine to give periodical surface finish treatment of the rubber rollers used in the spinning mill are classifiable under sub-heading 8479.89 of the Customs Tariff Act, 1975 and not under Heading 84.48 ibid of sub-heading 8477.80 ibid as an auxiliary machine - G.T.N. Textile Ltd. v. Collector - 1998 (99) E.L.T. 281 (Tribunal).

Rubber rollers - Lamination rubber rollers consisting of metal core heater coil wound over it and silicon rubber coated with re-roller assembly not a simple roller of rubber specifically made for lamination machine hence classifiable as parts of machine under sub-heading 8479.90 of the Customs Tariff Act, 1975 and not under Chapter 40 ibid. - Modi GBC Ltd. v. Collector - 1998 (99) E.L.T. 161 (Tribunal).

Sand slinger. - Conveyor conveying sand from one end to other end as a feeder for sand moulds is classifiable under sub-heading 8428.39 of Customs Tariff with benefit of Notification No. 49/95-Cus., dated 16-3-1995. - In Re : Sri Ranga Alloys Ltd. - 1996 (85) E.L.T. 205 (Cmmr. Appl.).
Scanner Chromograph DC-380 Colour Scanner. See under CHAPTER 90.
Screen changers, flat strip die, grinder and force feed device imported along with extruder although essential for completion of process but not fitted together to form a whole machine hence classifiable separately on merits under Heading 84.59(1) of the erstwhile Customs Tariff Act, 1975 and not as a composite machine. - Garware Nylons Ltd. v. Collector - 1999 (110) E.L.T. 577 (Tribunal).
Screen stretcher. - Apparatus for preparing or making printing blocks/plates/screen are classifiable under sub-heading 8442.30 of Customs Tariff Act, 1975. - Ceramic Decorators Ltd. v. Collector - 1998 (103) E.L.T. 257 (Tribunal).
Seal Assembly and dust seals are principally and solely used in the manufacture of Bulldozers falling under Heading 84.29 of Customs Tariff Act, 1975, hence classifiable under sub-heading 8431.49 ibid and not under sub-heading 8485.90 ibid. - Track Parts of India Ltd. v. Collector - 1999 (113) E.L.T. 417 (Tribunal).
Seal - Oil Seal - Spare parts of oil seal, etc. - Parts having general application falling under sub-heading 8483.90 are classifiable under Heading 98.06 of Customs Tariff Act, 1975 by virtue of Notification No. 132/87-Cus., dated 19-3-1987 - S.P.I.C. Ltd. v. Collector - 1998 (101) E.L.T. 656 (Tribunal).
Seal Rings are classifiable under sub-heading 8413.91/9806.00 of the Customs Tariff Act, 1975 and eligible for exemption under Notification No. 69/87-Cus. - Southern Petrochem Indus. Corpn. Ltd. v. Collector - 1994 (69) E.L.T. 710 (Tribunal).
Seals used in manufacture of hydraulic cylinders is classifiable under sub-heading 8412.90 of Customs Tariff Act, 1975 as parts of Hydraulic power engine vide Section Note 2(b) to Section XVI ibid and not under sub-heading 3926.90 ibid as articles of plastic. - Wipro Ltd. v. Commissioner - 1999 (105) E.L.T. 350 (Tribunal).
Seals/Rings made of rubber. - See under CHAPTER 40.
Seamless steel tubes. - See under CHAPTER 73.
Seamless tubes. - See under CHAPTER 73.
Sewing machine. - Spare parts for use as parts of industrial sewing machine are classifiable under sub-heading 8452.90 of Customs Tariff Act, 1975. - Vishal Exports v. Collector - 1998 (103) E.L.T. 74 (Tribunal).
Sewing machine parts. - Electric motor being imported along with industrial sewing machine are classifiable as parts thereof under sub-heading 8452.90 of Customs Tariff Act, 1975. - Vishal Exports v. Collector - 1998 (103) E.L.T. 74 (Tribunal).
Sewing machine stand. - Stand for industrial sewing machine - Customs - Stand being specifically designed for industrial sewing machine hence classifiable as furniture thereof under sub-heading 8452.90 of Customs Tariff Act, 1975. - Vishal Exports v. Collector - 1998 (103) E.L.T. 74 (Tribunal).
Shafts, gear and Gear plates - Centre Shaft, Changer Gear and Gear Plates Being transmission elements imported independently are classifiable under sub-heading 8483.40 of Customs Tariff Act, 1975. - Instrumentation Engineers Pvt. Ltd. v. Collector - 1997 (96) E.L.T. 92 (Tribunal).
Shuttles for textile machinery are classifiable under sub-heading 8448.41 of the Customs Tariff. - Arvind Mills Ltd. v. Collector - 1997 (91) E.L.T. 639 (Tribunal).
Shuttles used in looms are accessories thereto and not parts thereof are classifiable under Heading 84.48 of Customs Tariff Act, 1975 and not under Heading 98.06 ibid hence eligible for the benefit under Notification No. 181/87-Cus. - Commissioner v. Bombay Shuttle Mfg. Co. - 1998 (99) E.L.T. 295 (Tribunal).
Sikoplast Reclaim Extruder being by itself a single machine for production of a commodity, rightly classifiable under Heading 84.59(2) of the erstwhile Customs Tariff Act, 1975. - Garware Nylons Ltd. v. Collector - 1999 (110) E.L.T. 577 (Tribunal).
Sintered filter media is not a plain wire cloth simplicitor, once subjected to sintering process, it results in emergence of new article by joining of metallic particles. It is used in viscose filtration machinery for filtration of viscose solution, hence is classifiable under sub-heading 8421.99 of Customs Tariff Act, 1975 and eligible for benefit of Notification No. 172/84-Cus. as amended vide Entry 18. - Grasim Industries Ltd. v. Collector - 1997 (92) E.L.T. 607 (Tribunal). See also 1998 (104) E.L.T. 95 (Tribunal).
Sleeve fittled in a pump to be termed as part of pump and are Classifiable under Chapter Heading 84.13 of Customs Tariff Act, 1975 by virtue of Section Note 2(b) of Section XVI. - Collector v. Kirloskar Bros. Ltd. - 1995 (76) E.L.T. 216 (Tribunal).
Sound blaster cards work only as accessories to the computer to generate sound hence Classifiable under sub-heading 8473.30 of Customs Tariff Act, 1975 and not under sub-heading 8519.99 ibid which covers item with sound head. - Commissioner v. H.C.L., Hewlett Packard - 1999 (105) E.L.T. 362 (Tribunal).
Spare parts and change parts of fruit processing machinery (Scrolls) accessories. No evidence that spare parts and change parts are supplied compulsorily in the ordinary course of trade hence such spare parts are not eligible to benefit of Notification No. 46/86-Cus. And to be assessed separately as Rule 2 of Accessories (Condition) Rules, 1963 not applicable to them. Chapter 84 of Customs Tariff Act, 1975. - TIMS Products Ltd. v. Collector - 1999 (114) E.L.T. 33 (Tribunal).
Spare parts for Dobby (Textile machinery) are Classifiable under Heading 84.83 of Customs Tariff. - Velcro India Ltd. v. Collector - 1997 (92) E.L.T. 517 (Tribunal).
Spare parts to be classified along with main machinery. - Sand Slinger when compulsorily supplied along with main machine and not declared separately in Bill of Entry or invoice, and price thereof included in price of main machinery. - In Re : Sri Ranga Alloys Ltd. - 1996 (85) E.L.T. 205 (Commr. Appl.).
Spot Coater RSC 40 and Sheet Feeder with Tachometer and Spares connected to main drive shaft for printing line and used along with the printing machines are Classifiable as machine for uses ancillary to printing under Heading 84.35 of Customs Tariff Act, 1975. - Collector v. Larsen & Toubro Ltd. - 1996 (87) E.L.T. 715 (Tribunal).
Springs designed and manufactured to suit particular type of valve of specific size and also a particular set pressure range are Classifiable under Chapter 84 and as a consequence benefit of Heading 98.06 of Customs Tariff read with exemption Notification No. 69/87-Cus. available. - Collector v. Moorco (India) Ltd. - 1997 (90) E.L.T. 226 (Tribunal).
Stainless steel sheets cuts to specific size and bearing part numbers and meant for lining of the Digesters of paper making machine are Classifiable under Heading 84.31 of the erstwhile Customs Tariff as parts of paper making machinery and not under Heading 73.15(2) or 84.64 ibid. - Collector v. Star Paper Mills Ltd. - 1997 (96) E.L.T. 500 (Tribunal).
Steam iron with portable boilers. - See under CHAPTER 85.
Steel balls. - See under CHAPTER 73.
Surface plates with lugs are classifiable as parts of machine tools under sub-heading 8466.92 of the Customs Tariff and not under sub-heading 7219.90 ibid. - Assam Hardboards Ltd. v. Collector - 1989 (44) E.L.T. 281 (Tribunal).

Table thickener and Belt Filter. - Principally, intended to filter or purify effuent water. Machines Classifiable under Heading 84.21 of Customs Tariff and eligible for benefit of exemption under Notification No. 49/95-Cus. - In Re : Siv Industries Ltd. - 1996 (82) E.L.T. 428 (Collr. Appl.).

Tap ribs, taps, knurling dies, punches, ceramic inserts and die assembly being clearly parts of machine tools are Classifiable under Heading 84.66 of Customs Tariff Act, 1975. - Commissioner v. Sundaram Fasteners Ltd. - 1999 (111) E.L.T. 796 (Tribunal).

Tension stringing equipment comprising different machines and articles is Classifiable separately under individual headings, not altogether under Heading 84.22 of Customs Tariff Act, 1975. - Dodsal (P) Ltd. v. Collector - 1997 (96) E.L.T. 460 (Tribunal).

Tool holder. - Adaptors, Facing Heads, Tie Rods and Micro Heads are specially designed tool holders for fitment on the Jig boring machines without essential components like cutters which perform the tooling function, are not tools by themselves hence they are Classifiable under sub-heading 8466.93 of Customs Tariff as parts and accessories suitable for use solely or principally with machine of Heading 84.59 ibid and not under sub-heading 8207.90. - Tata Engg. & Locomotives Co. Ltd. v. Collector - 1997 (90) E.L.T. 59 (Tribunal).

Transmission elements - Cam rings used for compacting coils as parts of transmission elements intimately connected with jaw shafts are Classifiable under sub-heading 8483.90 of First Schedule to Customs Tariff Act, 1975 and not under sub-heading 8479.90 ibid. - Shriram Refrigeration Industries v. Collector - 1998 (97) E.L.T. 154 (Tribunal).

Turbines imported and described as machines in technical pamphlets are Classifiable under Chapter 84 and not under Chapter Heading 90.21 of Customs Tariff Act, 1975, turbines being not covered by Section XVIII although imported for demonstration purposes in educational institutions. - Universal Instruments Mfg. Co. Pvt. Ltd. v. Collector - 1996 (81) E.L.T. 668 (Tribunal).

TV Coder is mounted on PCB and is different from video recording or reproducing apparatus hence Classifiable under sub-heading 8473.30 of Customs Tariff Act, 1975 as parts and accessories of computer and not under sub-heading 8519.99/8521.99 ibid. - Commissioner v. H.C.L. Hewlett Packard - 1999 (105) E.L.T. 362 (Tribunal).

Uncoiler and Leveller individual functions and can be used both for machines imported as well as other machines hence Classifiable under Heading 84.59 and not under Heading 84.45 of Customs Tariff Act, 1975 as accessories specially designed for the main item. - Jay Engineering Works Ltd. v. Collector - 1997 (94) E.L.T. 527 (Tribunal).

Vacuumatic vicount paper counters imported for general use of counting and batching of paper and not exclusively designed to operate with printing machines hence Classifiable under Heading 84.59(1) of Customs Tariff Act, 1975 - Printwell Industries v. Commissioner - 1999 (107) E.L.T. 252 (Tribunal).

Valves - Aerosol cans/valves dispensing metered drug is distinct in function from the perfume dispensing set hence Classifiable under Heading 84.81 of the Customs Tariff and not under sub-heading 9619.10 ibid. - Commissioner v. Cipla Ltd. - 1998 (102) E.L.T. 739 (Tribunal).

Valves for compressors even if specially designed for use on a particular machine or apparatus continue to be Classifiable under the Heading 84.81 of the Customs Tariff and not under the sub-heading 8414.90 ibid. - Collector v. Kirloskar Pneumatic Co. Ltd. - 1997 (92) E.L.T. 365 (Tribunal).

Valves lined with corrosion resisting material are Classifiable under sub-heading 84.61(2) and not under Heading 84.61(1) of the Customs Tariff Act, 1975. - Collector v. Sri Ram Fibre - 1994 (69) E.L.T. 697 (Tribunal).

Valves, Switches and Shafts are parts of general application, hence not Classifiable under Heading 98.06 of Customs Tariff Act, 1975 but Classifiable under sub-heading 8481.80 (Valves), 8635.90 (Switches) and 8483.10 (Shafts). Benefit of Notification No. 69/87-Cus., not available in view of specific provision in Notification No. 132/87-Cus. - Kirloskar Pneumatic Co. Ltd. v. Collector - 1998 (99) E.L.T. 112 (Tribunal).

Vat complete without circulation and lab type sample dyeing vat is Classifiable under Heading 8451.40 accepted without giving reasons. HSN Notes to Chapter 84 of Customs Tariff not considered. - Collector v. William Goodacre & Sons (India) Ltd. - 1997 (94) E.L.T. 267 (Tribunal).

Vibrating Feeder Machine designed to feed salt into crusher is classifiable as conveyor under Heading 84.28 of Customs Tariff Act, 1975. - In Re : SPIC Ltd. - 1997 (91) E.L.T. 223 (Commr. Appl.).

Vibrating Screening Machine and Crushing Machine is Classifiable under sub-heading 8474.10 and 8474.20 of Customs Tariff Act, 1975 respectively read with Notification No. 59/87-Cus., there being no distinction between mineral substance and mineral product. - In Re : SPIC Ltd. - 1997 (91) E.L.T. 223 (Commr. Appl.).

Video blaster cards work only as accessories to the computer to generate video signal hence Classifiable under sub-heading 8473.30 of Customs Tariff Act, 1975 and not under sub-heading 8521.99 ibid as that covers item which reproduce images on TV only. - Commissioner v. H.C.L. Hewlett Packard - 1999 (105) E.L.T. 362 (Tribunal).

Video Display Keyboards although a stand-alone off-line terminal for input recording on a disc, synchronized to function with Photo-composing machine are Classifiable under Heading 8442.10 of Customs Tariff Act, 1975 and eligible for benefit of exemption under Notification Nos. 49/79-Cus. and 89/88-Cus. - Apeejay Ltd. v. Commissioner - 1999 (108) E.L.T. 735 (Tribunal).

Washing machines in SKD condition as imported, having attained the essential characters of washing machine. It is Classifiable under sub-heading 8450.19 of Customs Tariff Act, 1975 in terms of Rule 2(a) of General Rules for Interpretation. - Varshatronics Pvt. Ltd. v. Commissioner - 1999 (106) E.L.T. 89 (Tribunal).