1. Machinery parts incorporating balls, rollers or needle roller bearings are not covered by Heading 84.62. The article would be appropriately classifiable as part of the water pump under H. 84.10(3). 1981 ECR 285D (GOI).

2. Gear box falls under H. 84.63 or 84.30(2). 1981 ECR 292D (GOI).

3. "Aluminium Alloy Connecting Rod Die Forgings", classified under H. 84.06, attract countervailing duty under CET Item 27(b). 1981 ECR 366D (GOI).

4. Forged stubs made of alloy steel may require minor machining before fixing but they are parts all the same, within the meaning of Notification No. 350-Cus. dated 2.8.1976 and, when imported for the manufacture of boilers, are entitled to the exempted rate of duty irrespective of the fact that they may fall under H. 73.33/40 on merits. 1983 ECR 154D (T).

5. Ram for steeping press is classifiable under H. 84.59(1) 1983 ECR 169D (T).

6. Sewing machine parts TA-1 Type, namely, Rotating Hook complete with Bobbin Case, Thread Take up Lever complete with crank and lock pin are classifiable as parts of domestic sewing machine under H. 84.41(2). 1983 ECR 264D (T).

7. Components of i.c. engines predominantly for nonvehicular (industrial) application are not chargeable to C.V. duty applicable to motor vehicle parts. 1983 ECR 355D (T).

8. Hot mill blocker whose principal function is coiling is classifiable under H. 84.59(1). 1983 ECR 760D (T).

9. Transmission shaft is classifiable under H. 84.63 only, even though it may be an integral part of some machine described in some other heading. 1983 ECR 677D (T).

10. Water pump spindle bearings or integral shaft ball bearings fall under H. 84.62(1). 1983 ECR 667D (T).

11. Industrial refrigeration parts fall under Item 29A of old C.E.T. for the levy of C.V. duty. 1983 ECR 760D (T).

12. Dandy roll covers are classifiable under H. 84.31 as parts of paper making machinery. 1983 ECR 925D (T).

13. Bush bearings are not ball or roller bearings and therefore are not covered by Item 49 of the C.E. Tariff (old) for purposes of C.V. duty. 1983 ECR 1492D (T).

14. Carbon rings fall under H. 84.65. Dissenting minute:—Carbon rings fall under H. 68.01/16(1). 1983 ECR 1505D (T).

15. Computer selective calling system Type S-626 falls under H. 84.52/55(2). 1983 ECR 1967D (T).

16. Die sets for manufacture of watch parts are classifiable as parts of machine tools under H. 84.45/48 and not as interchangeable tools under H. 82.05 as one particular die set can manufacture one particular watch part only.1983 ECR 2137D (T).

17. Eastman Model 629 Blue Streak II Straight Knife Cloth Cutting Machine falls under H. 84.40(1) with the benefit of the exemption Notification No. 41/78-Cus. dt. 1.3.1978.1984 ECR 640 (T).

18. Honing stones fall under H. 84.45/48. 1984 ECR 789 (T).

19. Journal Head and Journal Housing are Bearing Housings and fall under H. 84.63. 1984 ECR 926 (T).

20. "Funditor Marking Machine" is classifiable under H. 84.45/48 as machine tool for working metals. 1984 ECR 1082 (T).

21. Solid/Liquid Separator Machine used for screening slurry falls under H. 84.56. 1984 ECR 1111 (T).

22. Carbon Rods for dry cell batteries fall under H. 85.18/27(1). 1984 ECR 1260 (T).

23. Altitude Test Chamber is classifiable under H. 84.59(1). 1984 ECR 1304 (T).

24. Carbon Steel Tubes used in the manufacture/assembly of High Pressure Heaters for Boilers fall under H. 84.17(1). 1984 ECR 1375 (T).

25. Mother Rollers for manufacture of screens fall under H. 84.60. 1984 ECR 1380 (T).

26. Industrial laundry and drycleaning machinery falls under H. 84.40(2). 1984 ECR 1476 (T).

27. Retaining Rings used in the assembly or manufacture of Bowl Mills fall under H. 84.56. 1984 ECR 1531 (T).

28. Steel packing rings suitable for use principally with turbine fall under H. 84.04/05. 1984 ECR 1609 (T).

29. Valves fall under H. 84.61(2). 1984 ECR 1780 (T).

30. Impeller Rings fall under H. 84.11(4). 1984 ECR 1813 (T).

31. Flat Knitting Machines are domestic machines falling under H. 84.37(2). 1984 ECR 2329 (T).

32. Nyloprint wash out unit falls under H. 84.34. 1984 ECR 2359 (T).

33. Data Processing Machines classified on "as is condition" for CV duty. 1985 ECR 158 (T).

34. Capsule and Tablet Printing Machines fall under H. 84.35. 1985 ECR 238 (T).

35. (i) Automatic Casting Machine, (ii) Boring Machine, (iii) Matrix Drying Units and (iv) Milling Machine are not integral component parts of "web-fed high speed letter press rotary".—Automatic Casting Machine is eligi-ble for concession as casting machine. 1985 ECR 1761 (T).

36. Project Imports: Imported machinery being for initial setting up of an industrial plant or for substantial expansion is entitled to registration as Project Import; hence the imported computers required for expansion, as es-tablished by evidence, are qualified for the benefit of Project Import. 1985 ECR 1810 (T).

37. Cassettes: Transfer of recorded matter from one tape to another is an industrial process and machinery required for the same is assessable as items of machinery, instruments, apparatus, etc., relating to Project Import. 1985 ECR 1891 (T).

38. VPS Stepless Spindle Speed Regulators in imported parts being components of VPS Stepless Spindle Speed Regulators in the form of pulleys, and not com-ponents of Ring Spinning Frames, are not eligible for exemption as components of the latter. 1985 ECR 2172 (T).

39. Notfn. 395/76-Cus.: Exemption applicable to all parts meant for application in the type of engines specified under H. 84.06. 1985 ECR 2329 (T).

40. Air-conditioners and radio/cassettes do not form accessories to a car if charged for separately from the latter. Note 2 to Section XVII specifically excludes these items as accessories of cars. 1986 (7) ECR 257 (T).

41. Variable speed gears fall under H. 84.63. Machine parts can be classified under the heading meant for the machine only if there is no specific heading for the machine part. 1986 (7) ECR 375 (T).

42. "Hot Blockers" for hot and cold rolling mills are not machines for handling (H. 84.22). These are meant for making hot rolled coils and fall under residuary heading 84.59(1). 1986 (8) ECR 258 (Calcutta).

43. Stapling machines are office machines classifiable under H. 84.51/55. 1986 (8) ECR 385 (T).

44. Power Projects: "Auxiliary equipment" not defined in the Customs Act, Customs Tariff or Project Imports (Registration of Contracts) Regulations, hence to be con-strued as per dictionary meaning. To qualify for assessment under H. 84.66, auxil-iary equipment should be relatable to a particular and a specified project import. 1987 (10) ECR 120 (T).

45. Rough Machined Bonding Ring Forgings are classifiable under H. 84.11(1). 1987 (10) ECR 592 (T).

46. Machine: Classification depends upon the principal function; therefore machine for plugging holes in carburettor body can only fall under H. 84.59. 1987 (10) ECR 661 (T).

47. Dual Cup Gasket Assembly is not a gasket but a gasket assembly; therefore, the goods are correctly assessable under H. 84.64. 1987 (11) ECR 521 (T).

48. Computer Peripherals: Magnetic Tape Drives and Winchester Drives are machines for transcribing data on to data media in coded form; entitled to benefit of Notfn. 237/83-Cus. 1987 (11) ECR 689 (T).

49. Step and Repeat Machine is classifiable most appropriately under H. 84.40. 1987 (12) ECR 29 (T).

50. Semi-finished articles: Interpretative Rule 2(a)—Imported cylinder head castings fall under H. 84.06. 1987 (12) ECR 565 (T).

51. "Foam Cutting Machine" is classifiable under H. 84.59(2). 1987 (12) ECR 1145 (T).

52. Hydraulic Press is not a swaging machine used for metal forming but is a fitting, mounting, modifying tool or instrument designed specifically for sleeve fitting and assessable under H. 84.59. 1987 (12) ECR 1162 (T).

53. Ladles (H. 84.43), Vacuum Degassing Equipment (H. 84.43) & Vacuum Pumps (H. 84.11): Parts which do not form a complete machine or have the essential character of the machine are to be classified under their spe-cific headings and not under the heading of the parent machine. 1987 (13) ECR 572 (T).

54. Globe Valves are assessable as valves NES under H. 84.61(1). 1987 (13) ECR 714 (T).

55. Machines for boring alone and not for both boring and milling oper-a-tions are eligible for exemption under Notfn. 40/78-Cus. 1987 (13) ECR 833 (T).

56. Graphilor Blocks are parts of heat exchangers falling under H. 84.17(1). [1987 (13) ECR 926 (T)].

57. Iron and Steel Semi Finished Rod Forgings classifiable under CTA H 84.06 and 87.09/12(1). 1988 (14) ECR 665 (T).

58. Sieves used in Ro Tap Filtering Machines being designed as machine parts are classifiable under heading 84.18 (1) CTA. 1988 (15) ECR 44 (T).

59. Step and Repeat Machine falls under H. 84.35, not 90.10. 1988 (15) ECR 336 (Bombay).

60. Forged rings (rough machined) having the essential character are classifi-able under H. 84.11(1), not 73.33/40. 1988 (16) ECR 245 (T).

61. Machine (multi-purpose) for plugging holes with shots is a machine tool for working on metals (H. 84.45/48) and not a residuary item falling under H. 84.59. 1988 (16) ECR 254 (SC).

62. Sand scrubber and Lump Breaker Machines fall under CTA-H. 84.56. 1988 (17) ECR 593 (T).

63. Machine (Corrugated Board Making) is a machine which produces goods: hence falls under CTA: H. 84.59. 1988 (17) ECR 663 (T).

64. A versatile machine having many uses is classifiable according to its principal function. Double Drum Roller Drier is classifiable as a drier under SH. 8419.39. 1988 (18) ECR 489 (T).

65. Project Imports: Auxiliary duty exemption—where a notification mentions a specific heading 84.31, it cannot apply to similar goods covered by another heading, namely, H. 84.66. (Notfns. 61/83-Cus. & 62/83-Cus.) 1988 (18) ECR 660 (Madras).

66. Colour Separator will fall under CTA H 84.35 or 90-10 depending on common or trade parlance. 1988 (19) ECR 571 (SC).

67. Air-conditioner is an optional accessory and is assessable separately under H. 84.12, even if invoice shows composite price. 1989 (21) ECR 242 (T).

68. Cranes (handling), even though fitted on MVs, fall under H. 84.22. BTN referable only in case of doubt in CTA. 1989 (22) ECR 275 (Bombay).

69. Pneumatically operated torque wrenches meant for operating, tightening nuts and bolts are not hand tools falling under Chapter 82 of CTA. They are not covered (under OGL) by Serial Nos. 547(8) & 547(17) of Appx. 5 of the Import Policy but are machinery falling under Chapter 84. 1989 (24) ECR 204 (T).

70. Surface plates, with lugs are spare parts for machine tools for work-ing wood, classifiable under CTA sub-heading 8466.92 and covered by OGL. 1989 (24) ECR 454 (T).

71. Registration of contract is a prior condition for concessional assessment under H. 84.66 of CTA read with Project Imports (Regulation of Contract), Regulations, 1965. 1989 (24) ECR 529 (T).

72. Project Imports: Gas cylinders, though not part of industrial system, are essential auxiliary equipment for a gas manufacturing unit, hence project import benefit permissible. 1989 (25) ECR 225 (T).

73. Adjusting pins which are essential parts of fuel injection pumps fall under H. 84.10(3). 1990 (26) ECR 82 (T).

74. Ring carbon, metal backed, designed for use in ammonia compressors fall under H. 84.11(3). 1990 (26) ECR 80 (T).

75. Ink Manufacturing Machines fall under H. 84.59(2), not 84.59(1), as they have a specific purpose. 1990 (27) ECR 395 (T).

76. Project Imports: Industrial Plant—mere possession of Central Excise licence and Factories Act registration not enough to justify concession. 1990 (29) ECR 121 (T).

77. Automatic Developing Machine is classifiable under H. 84.34 and not under H. 90.10 as it is not photographic or cinematographic apparatus and equipment. 1990 (29) ECR 172 (T).

78. Plate Making Machine: Letter Flex 135E Semi-Automatic Machine is classifiable under H. 84.34. 1990 (29) ECR 301 (T).

79. Simmering Oil Seals are correctly classifiable under H. 84.65 as machinery parts of general use, and not under H. 84.06, as their use is not con-fined to IC piston engines. 1990 (31) ECR 108 (T).

80. Boring Bars complete with cutting blades for boring machine tool required for boring of cylinder block of automobile, car and truck, fall under H. 82.05 as a composite tool, and not under H. 84.45/48 and H. 82.06 separately. 1990 (31) ECR 436 (T).

81. Polycarbonate Tubes (Bottle Guards) fall under H. 84.19 as a component of soda-making machine. 1990 (31) ECR 545 (T).

82. Slide Valve, not being an isolating valve, does not fall under H. 84.61(2). 1991 (32) ECR 253 (T).

83. Writegen Remixer is classifiable under H. 84.56, as its main function is mixing. 1991 (32) ECR 461 (T).

84. Step and Repeat Machine falls under H. 84.40 and under CET Item 68 for CVD. 1991 (33) ECR 424 (T).

85. Parts: Cooling towers—fill pack assemblies are parts of cooling towers and fall under H. 84.17. 1991 (34) ECR 216 (T).

86. Mill Grinding Machinery (Air Attrition Mill Model 0808-3 Jet-o-Mizer) is a machine for grinding both minerals and chemicals; hence excluded from H. 84.56 (reliance on CCCN Explanatory Notes). Classification—CTA H. 84.59(1) or 84.59(2) depends on whether machine produces new commodity or merely processes minerals and chemicals. 1991 (37) ECR 227 (T).

87. Dies for extruders for manufacture of plastic tapes are neither inter-changeable tools nor are they classifiable under CTA H. 82.05. They are parts of extruders and fall under CTA H. 84.59(2). 1991 (37) ECR 249 (T).

88. Staplers—Max HD-3R staplers fall under CTA H. 84.51/55(1) which is more specific than H. 84.32. 1991 (37) ECR 415 (T).

89. Stainless steel sheets imported for use in Hydraulic Pressing Machine, are classifiable under CTA H. 84.59(2). 1991 (37) ECR 41J (SC).

90. Die sets fall under CTA H. 84.45/48. 1992 (38) ECR 456 (T).

91. Drilling machine mounted on truck falls under CTA H. 84.23 as excavating and boring machinery. CVD—Payable on truck under CETI 34 and in drilling equip-ment under CETI 68. 1992 (38) ECR 468 (T).

92. Relief valves are Oil Pressure Reducing Valves classifiable under CTA: H. 84.61(2). 1992 (39) ECR 218 (T).

93. Seals—Mechanical seals and parts thereof fall under CTA: SH. No. 8413.70, as parts of centrifugal pumps. 1992 (39) ECR 295 (Bombay).

94. Ribbons and spare parts for phototype-setting machines are not accessories. Ribbons for Line Printer classifiable as typewriter ribbons. CTA: SH. 8442.10. 1992 (40) ECR 192 (T).

95. Automatic Compression Revetter with quick return mechanism is not a general purpose machine, hence classifiable under CTA: H. 84.59(2), not H. 84.59(1). 1992 (40) ECR 352 (T).

96. Keyboard—Off-line—An integral part of a photo-composing machine, falls under CTA: H. 84.34. 1992 (40) ECR 399 (T).

97. Litho Paper Plates fall under CTA: H. 84.34. 1992 (40) ECR 594 (T).

98. Automatic Plate Processor for exclusive use in printing industry falls under CTA: H. 84.34. 1992 (41) ECR 133 (T).

99. Valves—Globe and gauge are isolating valves and fall under CTA: H. 84.61(2). 1992 (42) ECR 357 (T).

100. Castings of Rocker Lever fall under CTA: H. 84.10(3). 1992 (42) ECR 435 (T).

101. Camplates fall under CTA: H. 84.10(3) having attained character of finished goods as per Interpretative Rules 2 and 3(b). 1992 (42) ECR 435 (T).

102. Pressure gauges of H. 90.24 are parts of articles falling under CTA: H. 84.04/05. Eligible for benefit under Notfn. 35/79-Cus. 1992 (42) ECR 417 (SC).

103. Accessories/Parts—Uster card control "L"/uster "M" controllers being solely designed for card clothing machines fall under CTA: H. 84.38(1). 1993 (44) ECR 118 (T).

104. Refrigerators—In absence of egg tray etc. (feature of domestic ones), fall un-der CTA: SH. 8418.69, not 8418.22. 1993 (44) ECR 21 (T).

105. Drais Pearl Mill falls under H. 84.59(1) and not under H. 84.59(2) being a machine for production of a particular commodity. 1993 (44) ECR 310 (T).

106. Project Import—Computer Software development is an industrial plant—Eligible. CTA: H. 84.66. 1993 (44) ECR 321 (T).

107. Hydraulic Tensioners, etc.—Handling machines fall under CTA: H. 84.22 not 84.59. 1993 (44) ECR 421 (T).

108. Project Import—Microfilming is like developing/printing of photo films—Eligible where delay by customs in Registration compels importer to clear goods before Registration. CTA: H. 84.66. 1993 (45) ECR 120 (T).

109. Key Boards (off line) for Type Setting Machines fall under CTA: H. 84.34 as solely designed for such machines. Section XVI, Note 5 to Chapter 84. 1993(45) ECR 174 (Tri).

110. Clutch & brake assembly fall under CTA: 8466.94 as solely used for machines of H. 84.62; Clutch disc/brake disc fall under 8483.90 as these are not entire assembly to fall under H. 84.60. 1993 (45) ECR 298 (T)

111. Equipment (Pattern) is integral part of machine for forming foundry moulds of sand. Falls under CTA: H. 84.56. Specific heading applicable; hence cannot fall under general heading. 1993 (46) ECR 654 (Bombay)

112. Seal rings of Silicon Carbide fall under CTA: SH. 8413.91. 1993 (47) ECR 380 (T)

113. Valves with outer body of steel but lined with corrosion resistant ma-terial fall under CTA: H. 84.61(2). 1993 (48) ECR 67 (T)

114. Project Import—Initial setting up includes phased implementation. Customs must accept DGTD/CCIE"s construction of "initial setting up". H. 84.66 should be given liberal interpretation to encourage industry. The words "shall register" indicate that Customs have no discretion to deny registration where project once so en-dorsed. CTA: H. 84.66 (now 98.01). [1993 (49) ECR 215 (Calcutta).

115. Grinding Steel Balls fall under 84.56 CTA as these are an integral part of grinding mill of cement plant, not 73.33 as "other articles of Iron and Steel". 1994 (51) ECR 140 (T).

116. Exemption—Extrusion lamination plant/accessories covered by "Multilayer coater/extruder machine". Notfn. 250/88-Cus. Eligible. Classification—Multilayer coated/extruder falls U/CTA: Ch. 84, not 8477.20 or 8479.89. 1994 (52) ECR 85 (T).

117. Paper—Fully glazed paper and press laminates are classifiable U/CTA: 8451.90 as parts of machine/plant as designed for use as parts in a pressing plant. This heading is also the specific entry for it, which prevails over a general entry. 1994 (52) ECR 133 (T).

118. Computers/Peripherals—Computer based ID card printing production system falls U/CTA: 84.71—Cameras too in view of Note 4 to section XIV being solely for computers. 1994 (52) ECR 529 (T).

119. Ice Cream Machinery being an integrated unit, cannot be assessed for individual items like conveyor system etc., falls U/CTA: 8438.80. 1994 (53) ECR 98 (T).

120. Rod Bushes & Camshaft Buses (parts of Combustion Engines)—Exemption—Benefits available under Notfn. 281/76-Cus., also available under Notfn. 153/86-Cus.—CTA: Hs. 84.07, 84.08 & 84.09. 1994 (54) ECR 530 (SC).

121. Weaving Machines—Parts fall under 84.83, not 84.48 as it occurs later in numerical order—Rules of Interpretation, Rule 3(c). "Shaft" and "Bushes" fall in H. 84.48/84.83. 1994 (55) ECR 160 (T).

122. Web-Fed High Speed Letter and Off-Set Rotary Printing Machine—ITC—Classification—Machine having outputs of more than 35,000 composite impressions or copies per hour falls under CTA H. 84.43 and not under H. 84.79 and is entitled to ex-emption under Notfn. No. 114/80-Cus. dt. 19.6.1980. 1995 (56) ECR 117 (T).

123. Automatic Reprogrammable Industrial Robot for Car Washing falls under CTA: SH. 8479.89 and not SH. 8424.89. 1995 (56) ECR 550 (T).

124. Granite Press Roll, being part of, and used primarily with, paper fin-ishing machine, classifiable under CTA: H. 83.31 and not under H. 68.01/16(1). CTA: Sec. XVI, Note 2(b). 1995 (56) ECR 646 (SC).

125. Project Imports—Initial setting up—Colour Offset Printing Machinery—Graphic Art Film—Small quantities of film imported for test working of machinery eligible for concessional rate—CTA H. 84.66. 1995 (58) ECR 310 (Madras).

126. "Gaulin-3 Plunger High Process Homogenizer complete with Emulsion Quality Analyser" was rightly classifiable under CTA H. 84.17(2) as it was capable of being used both for the purpose of food processing and dairy process-ing. 1995 (58) ECR 708 (T).

127. Mechanical Wrench for Undercarriage Track Shoes is classifiable under CTA H. 84.59(2) and not under the residuary CTA H. 84.52(1), as it is essentially a mechanical appliance for the production of a commodity. 1995 (59) ECR 332 (T).

128. Printing Machine—Stamping Machine—Automatic Hotfoil Marking Machine is a machine with individual function of imparting designs or marks on plastic components with the help of stamping foil; it is correctly classifiable un-der CTA H. 84.59(1) and not under H. 84.35. 1995 (59) ECR 430 (T).

129. Jute Mill Machinery Parts—Textile Machinery Parts—Wharves classifiable under CTA H. 84.38(1) as Textile Machinery Parts and not under H. 84.63 as the latter heading does not refer to Textile Machinery but to transmission shafts, cranks, bearings and pulleys. 1995 (60) ECR 88 (T).

130. Project Imports—Request for de-registration of contract for import on the ground that import would not be financially viable due to increase in the rate of duty on project imports, cannot be agreed to if the importer was in know of the duty increase at the time of initial registration of the contract—CTA H. 84.66; Notfns. No. 132/85-Cus. & 155/88-Cus. 1995 (60) ECR 592 (Bom).

131. Diesel generating set and Diesel Engine—The imported goods were assessed by the Deptt. accepting the classification shown by the appellants in the Bs/E, hence appellants cannot be said to be aggrieved—CTA H. 85.01(1) & 84.06. 1995 (60) ECR 662 (T).

132. Project Imports—Film Processor—Minilab—Concession of Project Import not admissible to an individual item—CTA H. 84.66. 1995 (61) ECR 392 (Bom).

133. Project Imports—CTA H. 84.66—Contract—When machinery is im-ported under Machinery Contract, the importer is entitled to assessment of the goods as Pro-ject Imports under CTA H. 84.66. For the purpose of assessment of duty by Customs authorities, what is material is what the goods are, and whether they are covered by machinery contract, and not whether there was any misdeclaration to other authorities. 1996 (62) ECR 62 (T).

134. Project Imports—Items required for Frozen Semen Bank in Bull Breeding Farm—"Straws" for preserving semen—Not eligible for project import concession—Conditions of CTA H. 84.66 not satisfied. 1996 (62) ECR 382 (T).

135. Parts of Isolating Valves—All types of valves including inlet and non-return valves are classifiable under CTA H. 84.61(2), and not under H. 84.61(1) which is a residuary entry—Parts suitable for use solely or principally with a particular kind of machine are required to be classified as the machine of that kind as per Note 2(d) of Section XVI. The parts of isolating valve in question therefore fall under CTA H. 84.61(2). 1996 (62) ECR 452 (T).

136. Project Imports—Expansion of storing capacity for supply of Nitrogen Gas to consumers, is not expansion of the Unit—No documents furnished to support claim for concessional duty—Project Imports Regulations, 1965; CTA H. 84.66. 1996 (62) ECR 599 (T).

137. Automatic Plate Processor, working on photographic principles, is clas-sifi-able under CTA SH. 9010.20; hence not classifiable under Ch. 84 (H. 84.34 or 84.35). 1996 (62) ECR 676 (T).

138. Paper making machine "Swimming Roll and accessories of calender stack"—Classification under CTA H. 84.31 not correct. CCCN Explanatory Notes ex-clude calender rolls falling under H. 84.16 from this heading. 1996 (63) ECR 367 (T).

139. Foot step bearings—Rightly classified by the Deptt. under CTA H. 84.63 as these are plain bearings which support rotating shafts and guide moving parts and/or to position shafts. 1996 (63) ECR 393 (T).

140. Roller Retainers/Metal Cages—Exemption—Notfn. No. 35/79-Cus.—Accord-ing to CCCN and technical literature, metal cages are parts of bearings classifiable under CTA H. 84.62 and have been rightly classified so by the Deptt. These parts are not eligible for the benefit of Notfn. No. 35/79-Cus. 1996 (63) ECR 393 (T).

141. Machines for manufacture of polyester zip fasteners—Each machine de-signed to perform one individual function in the line of manufacture of polyester zip, is classifiable under CTA H. 84.59(2). 1996 (63) ECR 589 (T).

142. Precision Gear Pump for pumping and measuring of such high temperature and high viscosity liquid as molten thermoplastics is classifiable under CTA H. 84.10 which covers pumps including those equipments with necessary measuring mechanism, and does not fall under H. 84.38(1) as it is not auxiliary machinery solely or principally used with machines of H. 84.36 or 84.37, nor is it "Gear Mechanism" or "Gear System" with metering device falling under H. 84.63. 1996 (63) ECR 609 (T).

143. Particle Drying Plant—Parts—Essential parts for suspended particle drying plant Atomizer Wheel classifiable under CTA H. 84.17 as machinery for treatment of materials for various processes involving or including drying. But whether it falls under SH. (1) or (2) is to be decided. If it is intended for use in drying of milk to produce milk powder then it will not fall under SH. (2) but under SH. (1). 1996 (64) ECR 245 (T).

144. "Washer Extractor"—Domestic Washing Machine vis-a-vis its in-dus-trial application—Price alone cannot be the deciding factor for a commodity"s classification—Also, the Washing Machine does not fulfil the descrip-tion of a complete washing machine as per SH. (2) of H. 84.40. [1996 (64) ECR 532 (T)].

145. Knitting needles—Classifiable under CTA H. 84.38(1) and not H. 84.38(2) as these are meant for use on Industrial Knitting Machines installed in the appellants" factory. The appellants could prove that they are not traders in machinery or spares, but are engaged in manufacture of Hosiery/Knitwear. The invoice also described the goods as "spares for industrial machines". 1996 (67) ECR 801 (T).

146. Cloth Cutting Machine—The imported cloth cutting machine performs the functions of cutting textile fabrics. It meets the specific description of CTA: SH. 8451.50 (CTA: H. 84.40 of the erstwhile Tariff). The machine cannot be considered as an electric machine tool under Chapter 85. Benefit of Notification 16/85-Cus. is available. 1997 (68) ECR 586 (T).

147. Tobacco Cutting Machine—A machine capable of either stripping or cutting tobacco leaf, was classifiable, during the relevant period, under CTA: H. 84.59(2). 1997 (68) ECR 614 (T).

148. Filter Elements (as Parts of Agglomerators)—The basic function of the Elements is only that of filtration of oil going in the IC Engine—Being specifically mentioned, these fall under CTA: SH. 8421.23 and not under residuary SH. 8421.29 as "others". 1997 (69) ECR 300 (T).

149. Tool Holders (such as, Adaptors, Facing Heads, Tie Rods, Micro Heads) for fitment on the CNC Jig Boring Machines, fall under CTA SH. 8466.93—Notfn. No. 69/87-Cus. 1997 (69) ECR 309 (T).

150. Oil filters other than fuel filters, for I.C.P. Engines, interchangeable with parts of motor vehicles—CTA: SH. 8421.29 read with Notfn. 320/87-Cus. 1997 (69) ECR 532 (T).

151. Paper Making Machinery and component parts classifiable under CTA: H. 84.39—Exemption from Auxiliary Duty admissible. 1997 (69) ECR 588 (T).

152. Hopkinsons" Venturi Parallel Slide Valve, with inner portion made up of or lined up with "Platnam", a corrosion resistance material, is classifiable under the then existing CTA: H. 84.61(2). 1997 (70) ECR 63 (T).

153. "Ferrules and Rubber Tips Setting Machine" is de-signed for produc-tion of eraser tipped pencils which are distinguishable from pencils without erasers—Merits classification under CTA: H. 84.59(2). 1997 (70) ECR 125 (T).

154. Disc Drives and Disc Packs—CTA: SH. 8451.55—Notfn. No. 40/82-Cus.—Disc Drive is a machine for transcribing data on the data me-dia in a coded form and entitled to exemption under Notfn. No. 40/82-Cus.—Disc pack, not eligible for exemption under this Notification not being a machine for transcribing data. 1997 (70) ECR 407 (T).

155. Populated Printed Circuit Boards—CTA: H. 85.38 or H. 84.73—Popu-lated Printed Circuit Boards designed especially to work with CNC Wire-cut machines are intended basically to serve as part of a data processing unit—Cannot be classified under CTA: H. 85.38 as part of a Numerical Control Panel envisaged under H. 85.37—Correctly classifiable under CTA: H. 84.73, being parts of goods classifiable under H. 84.71. 1997 (70) ECR 409 (T).

156. Printing Tubing Machine—CTA: H. 84.59(1) or 84.59(2)—Printing Tubing Machine and Auto Sewing Line Machine imported in a set being different machines having individual functions and having separate operational controls, the function of the Printing Tubing Machine being only the manufacture of PP Kraft Paper, laminated tubing is correctly classifiable under CTA: H. 84.59(1) in view of interpretation of H. 84.59(2) and considering the sense in which the word "commodity" has been used in the Head-ing. 1997 (70) ECR 418 (T).

157. Components of Compressors for Refrigerators—CTA: Hs. 84.11(3), 68.01/16, 40.05/16, 85.12/27(3)—The refrigerator being by itself a refrigerating equipment the components of Compressors imported by the ap-pellants are not classifiable under H. 84.11(1) as claimed by them and are correctly classified under H. 84.11(3). In view of Chapter Note 1(a), Discharge Tube Gasket is correctly classified under H. 68.01/16—Other components imported (i.e., special rubber gromets" and "overload protector assembly") are also correctly classifiable under H. 40.05/16 and 85.12/27(3) respectively. 1997 (70) ECR 434 (T).

158. Parts suitable for use solely or principally with the moulds, in terms of sub-para (b) of Sec-tion Note 2 of Section XVI of the Customs Tariff, are to be classified with the moulds under CTA: H. 84.80. 1997 (71) ECR 116 (T).

159. Rubber Roller Cleaning Machine—The machine is used independently for cleaning rubber rollers (which impart a smooth finish to yarn) by means of chemical treatment. As such, it cannot be classified under CTA: H. 84.48 as "auxiliary machine for use with machines of CTA: H. No. 84.44 to 84.47". It is also not a machine for "working rubber", hence it cannot be classi-fied under CTA: H. 84.77. It can only be clas-sified as a machine with an individual function under the residuary CTA: SH. 8479.89. 1997 (71) ECR 571 (T).

160. Blades for Chopped Strand Cutter—Parts—The impugned goods are parts of a "machine with an individual function not elsewhere specified", hence are appropriately classifiable under CTA: SH. 8479.89. 1997 (71) ECR 593 (T).

161. Filter Elements for Lube Oil System of Howden Screw Compres-sor—Filter elements imported by the assessee are correctly classifiable under CTA: H. 84.18 as parts of filtering machine. They cannot be classi-fied under CTA: H. 73.33 as "articles of iron and steel". 1997 (71) ECR 604 (T).

162. Valves—Parts for general use—Valves are specifically included under CTA: H. 84.81, with certain exceptions such as suction or pressure valves for compressors. As no evidence has been produced that the impugned goods are suction or pressure valves for compressors, they are classi-fi-able as valves under CTA: SH. 8481.80, and are excluded from the purview of CTA: H. 98.06, which does not cover parts for general use. 1997 (71) ECR 710 (T).

163. Calender Rolls for calendering section of Paper Making Machines—CTA: H. 84.20 or 84.39—Calender Rolls are not classifiable as parts of the principal machine in view of Section Note 2(a) of Section XVI of the Tariff and also because these are specifically excluded under the head-ing "parts" un-der 84.39 under the HSN Notes. Hence Calender Rolls would fall for classification under CTA: H. 84.20. 1997 (72) ECR 664 (T).

164. Silicon Carbide Crucibles declared as parts of Electric Resistance Furnace—Impugned goods assessed under CTA: SH. 6903.90 against assessee"s claim for classification under CTA: SH. 8417.80—CC (Appeals) should not have decided the classifica-tion of the goods under yet another heading (CTA: SH. 8514.10) without putting the parties on notice. 1997 (72) ECR 672 (T).

165. Moulds for Plastic Insole Forming (Footwear beds)—The impugned goods are not tools; they can be considered only as moulds, classifiable under CTA: H. 84.80, and would in consequence be entitled to benefit of Notfn. No. 314/85-Cus. 1997 (72) ECR 913 (T).

166. Crane having 90 tonnes capacity, with telescopic boom for raising heavy loads to high levels—HSN notes are relevant for interpreting Customs Tariff—Equipment designed to function as a special purpose crane, and not as a lorry, is classifiable under CTA: H. 84.26, and not CTA: H. 84.05—ratio of Bombay High Court judgment in the case of Ranadip Shipping & Transport v. CC Bombay 1989 (22) ECR 275 (Bom.). 1997 (73) ECR 134 (T).

167. Jet Air Filter—Milling Industry—HSN Notes clearly indicate that machinery used in the milling industry is classifiable under CTA: H. 84.21, not H. 84.37. Since the jet air filter has no function in the actual milling but is used as a pollution control device, it cannot be considered a part of milling ma-chinery. It is at best an accessory, and as such it is not included under CTA: H. 98.06, which covers only parts. The impugned item is correctly classifiable under CTA: H. 84.21. 1997 (73) ECR 311 (T).

168. Magnetic Sine Table—Mechanical Appliances having individual functions—Goods classified under CTA: SH. 8479.89 and cleared under the B/E without any objection as to their classification—No evidence produced that the goods cleared in fact did not match their description in the B/E—Since the goods are not available for verification by Customs, rejection of refund claim, seeking re-classification of goods under CTA: H. 85.05 as simple magnetic sine table and not mechanical appliances having individual func-tions, upheld. Cus. Act: S. 28; CTA: SH. 8479.89 & H. 85.05. 1997 (73) ECR 379 (T).

169. Inductosyn Slider—CTA: H. 84.66 read with Notfn. No. 172/89-Cus.—Cer-tificates produced show that the impugned item is fitted below the machine and not in the panel of Electronic Control System—No rebuttal from the Revenue to the evidence produced. Refund—Importer"s claim allowed. 1997 (73) ECR 429 (T).

170. Shuttle Parts—"Eyes" as component parts of "Auto Shuttles"—Shuttle is not an essential part of the loom, but is only an accessory; not classifiable under CTA: H. 98.06. Benefit of exemption under Notfn. No. 181/87-Cus. cor-rectly given by CC (Appeals). CTA: H. 84.48. 1997 (73) ECR 446 (T).

171. Oil Stop Valves—HSN Notes clearly indicate that valves are covered by CTA: H. 84.81, even if meant for specialised uses. As such, the Oil Stop Valves for compressors have been correctly classified under CTA: H. 84.81, which is specifically excluded from the purview of H. 98.06 by virtue of Notfn. 132/87-Cus. 1997 (73) ECR 882 (T).

172. Air Filter—Flour Milling Machine—The item falls under CTA: SH. 8421.39 and it functions as a part of a flour milling machine. Since it is not a part of general use, it is entitled to assessment under CTA: H. 98.06. Exemption—Goods falling under CTA: H. 84.21 not being excluded from its scope, the benefit of exemption under Notfn. 69/87-Cus. is available for air filter for flour milling machine, as held by lower author-ity. 1998 (74) ECR 237 (T).

173. Screen Stretcher—Exemption—The impugned item is an apparatus for preparing or making printing blocks/plates/screen; it is not an "appliance hav-ing individual function not specified or included elsewhere in Ch. 84". It is appropriately classifiable under CTA: SH. 8442.30 and is enti-tled for the benefit of exemption under Notfn. No. 59/87-Cus. 1998 (77) ECR 265 (T).

174. Stapling Machines—Whether Office Machines—The Tribunal was not correct in classifying the stapling machines under CTA: H. 84.51/55 as "Office Machines". The goods are classifiable either under CTA: H. 84.32 or 84.66, the rates of duty under both headings being identical. 1998 (77) ECR 686 (SC).

175. Ball Point Pen Refill Mfg. Machine—Automatic Machine, Type PM 20, for manufacturing tips of refills for ball-point pens—CTA: H. 84.57 or 84.79—Exemption—The machine consisting of various work stations for carrying out the machine tooling, is more appropriately classifiable under CTA: H. 84.57 than under CTA: H. 84.79. Not entitled to exemption under Notfn. 59/87-Cus. 1998 (78) ECR 391 (T).

176. Paver Finisher—Graders—Levellers—Machine described as Paver Finisher—Whether classifiable under CTA: SH. 8429.20 as a grader and leveller as claimed by the appellant importer, or under CTA: SH. 8479.10 as held by Revenue—CTA: H. 84.79 is in the nature of a residuary heading. Since a specific heading is preferable to a general or residuary item, and since graders and levellers are specifically mentioned in CTA: SH. 8429.20, the imported goods are classifiable under CTA: SH. 8429. 20. 1998 (79) ECR 277 (T).

177. Low Pressure Pump—Whether classifiable under CTA: SH. 8413.50 read with Notfn. 59/87-Cus. as claimed by importer or under CTA: H. 84.24, as held by Revenue—Instead of proving its own case for classifying the goods under CTA. H. 84.24, Revenue shifted the onus on to the appellant Various goods imported separately earlier, are not compatible with the goods nor imported so as to form almost a complete spray painting equipment, hence not assessable under CTA: H. 84.24. 1998 (79) ECR 279 (T).

178. Ice Cream Machinery—New Crepaco Continuous Ingredient Feeder Model S 410—The product literature shows that the item is used for continuous and simultaneous blending of ingredients such as fruits, nuts, etc. into ice cream and is not refrigerating equipment nor imported with such equipment. Therefore, it is not classifiable under CTA: H. 84.15. Since the product literature shows that the ingredient feeder only mixes ingredients within the ice cream and does not produce any commodity itself, it is not classifiable under CTA: H. 84.51(2) as machine/mechanical equipment designed for production of a commodity. The ingredient feeder is therefore correctly classifiable under CTA: H. 84.59(1), which includes machines and mechanical appliances not elsewhere specified. CTA: H. 84.59(1). 1998 (79) ECR 696 (T).

179. Programming Unit, including camera Mucomp 3, a computer aided design and pattern work station, for making Jacquard designs for weaving of fabrics, imported along with High Performance Label Weaving Looms, is complementary to production of the ultimate product, hence it is classifiable under CTA: H. 84.46. 1998 (79) ECR 789 (T).

180. Photo-composing Equipment—Exemption—Photo-composing Machine—Machine comprising keyboards, editing terminals, laser printing output devices, dot matrix printing output device, scanner, and photo-composing software, performing specific function of photo-composing, is a photo-composing machine, and is appropriately classifiable under CTA: H. 84.42. As a photo-composing machine, it is entitled to exemption under Notfn. 217/90-Cus. 1998 (79) ECR 805 (T).

181. Automatic Plate Processor—Whether classifiable un-der CTA: H. 84.34 or H. 90.10—The plate processor imported by the respon-dent does not incorporate in it a plate exposure unit wherein the photographic principle is used, therefore the Tribunal has rightly classified it under CTA: H. 84.34 as "machinery, apparatus and accessories for type-founding or type-setting.......", not under H. 90.10 as "apparatus of a kind used in photographic or cinematographic laboratories.......". No merit in Revenue appeal. 1999 (80) ECR 2 (SC).

182. Stainless Steel—Articles cut to size and bearing Part Nos.—Used for lining of digester in paper mill—Whether classifiable under CTA: H. 84.31 as parts of paper-making machinery or under CTA: H. 73.15(2) as stainless steel sheets/plates—In the case of Ballarpur Industries Ltd. v. CC 1995 (56) ECR 646 (SC), the Supreme Court, while construing CTA: H. 84.31, held that granite press rolls imported in that case were classifiable as a part of machinery under H. 84.31, keeping in view Note 2(a) and (b) of Chapter 84. In the present case, the stainless steel articles imported by the respondents were cut to specific size and bore part numbers, which shows that they were meant for lining of the digesters and were parts of the paper-making machinery. Following the ratio of the Supreme Court judgment in the Ballarpur Industries case, it must be held that the Tribunal has rightly classified the said articles under CTA: H. 84.31.1999 (80) ECR 3 (SC).

183. Printing Plates—Toyobo Photosensitive Nylon Printing Plates—Revenue"s contention that the assessee cannot claim that the goods do not fall under CTA: Ch. 37, since advantage of exemption allowed under Notfn. 161/83-Cus. to photo polymer (relief image) plates falling under Ch. 37 has been taken by them, is not borne out by any evidence that the impugned goods were photo polymer (relief image) plates or that such exemption was availed of by the assessee. The agreed report of the team appointed by the Tribunal indicates clearly that these plates are meant for and are used for printing purposes. Both the end use and the character and nature of the goods show that they are plates employed in the printing of newspapers/magazines. On the basis of the above material, the Tribunal has held that since Toyobo photosensitive nylon printing plates are exclusively used in printing of news-papers they cannot be called photographic plates within the meaning of Ch. 37 and are correctly classifiable under CTA: H. 84.34. There is no infirmity in the Tribunal"s finding. 1999 (80) ECR 7 (SC).

184. Cover Sheets—Solar Energy Equipment Parts—The product which, as per test report, is a transparent sheet composed of polyester type of synthetic resin (about 68.5%) reinforced with glass fibre (about 31.5%) by weight, is not a general purpose ar-ticle, but is a part of Solar Energy Equipment; it does not fall under Ch. 39 CTA in view of Ch. Note 1(ij), and is classifiable as a part of Air Solar Panels for sun-dryer system under erstwhile CTA: H. 84.17(1). 1999 (80) ECR 21 (T).

185. Absorber Mats—Solar Energy Equipment Parts—As per test report, the product is in the form of thick soft pad with one side black coloured and corrugated, and the other being plain and greyish white; it is composed of three layers of non-woven fabrics, the black coloured corrugated layer made of polyester staple fibres bonded together with synthetic resins, the greyish white fabric made of viscose staple fibres bonded likewise, and the intermediate thick layer made of cotton fibres of assorted colours. Even though it is imported in running length, it is held to be a part of sun-dryer system and classifiable under erstwhile CTA: H. 84.17(1) and not under H. 59.01(15) pertaining to bonded fibre fabric. 1999 (80) ECR 21 (T).

186. Offset Litho Paper Plates—Whether classifiable as "coated paper" under erstwhile CTA: H. 48.01/21 or as "printing plates" under H. 84.34—The Tribunal has given convincing reasons for holding that the impugned goods are classifiable as print-ing plates falling under erstwhile CTA: H. 84.34. The impugned order is therefore up-held. 1999 (80) ECR 304 (SC).

187. Drive and Transmission Section of Paper Pulp making Machinery—Section comprising mainly of gear and gear boxes, shafts, pulleys & wheels—Goods specifically covered by CTA: H. 84.83; hence these are classifiable under CTA: H. 84.83 as Note 2(a) of Sec. XVI of CTA is applicable—ratio of Tribunal decision in the case of CCE v. Venkatachalapathy Industries 1998 (80) ECR 363 (T). 1999 (80) ECR 318 (T).

188. Membrane Element of Polyamide—Used inside Filter Units—As per the compendium of classification opinions under the Harmonized Commodity Description and Coding System (1987 edn.), as long as an item is used as a filter cartridge and is replaced over a period of time so that the system continues to work, irrespective of the material used, it is classifiable under CTA: SH. 8421.99. 1999 (80) ECR 597 (T).

189. Electric Motors for Industrial Sewing Machines are classifiable with the sewing machine head under the same Tariff Heading i.e. , CTA: H. 84.52 since they are an integral part of the sewing machines—ratio of Vishal Exports v. CCE, Bombay. 1999 (80) ECT 601 (T).

190. Shaft Couplings of an Internal Combustion Engine are parts of the engine even if they are a part of the fuel pump. Therefore, in accordance with Note (e) of S. XVII of CTA, which specifically excludes integral parts of engines or motors from Chapter 87, the shaft couplings are classifiable under H. 84.83. 1999 (80) ECR 613 (T).

191. Washing Machines—Washing Drum & Drying Drum were not individual parts as reflected in the invoice, but were assembled together with other parts, and had acquired the essential character of a complete washing machine—Invocation of rule 2(a) of the General Rules for Interpretation of Cus. Tariff for classification of the goods under CTA: SH. 8450.19 was justified. Classification under CTA: SH. 8450.19 upheld. 1999 (80) ECR 735 (T).

192. "Monotype System 3000 Phototypesetting Installation" with accessories—Printer is essential for the functioning of the main machine; it is not an optional accessory, and is not classifiable separately or independently under CTA: SH. 8471.91, in view of Section Notes 3, 4 and 5 of Section XVI of the Customs Tariff. Classification of the main machine along with printer under CTA: SH. 8442.10 upheld. 1999 (80) ECR 876 (T).

193. Industrial Sewing Machine imported along with Electric Clutch Motors—Electric Motors of sewing machines are not to be classsified separately on merits but are classifiable as parts of the sewing machine under CTA: SH. 8452.90—ratio of Tribunal decision in the case of Vishal Exports v. CC. 1999 (81) ECR 222 (T).

194. Water Pump Bearings correctly classifiable under CTA: SH. 8482.10—ratio of Tribunal decision in the case of International Auto Suppliers v. CC Bombay. 1999 (81) ECR 315 (T).

195. Vacuumatic Paper Counting Machine, Model Viscount 200, complete with standard accessories, etc.—Whether classifiable under CTA: H. 84.35 as a machine ancillary to printing machines, as claimed by the importer, or under CTA: H. 84.59(i) as a machinery of general use, and not specially designed for use as a ma-chine ancillary to printing machines, as held by Revenue—Nothing in the material on record to show that the item in question is exclusively designed to operate with printing machines—Classification under CTA: H. 84.59(i) upheld. 1999 (81) ECR 355 (T).

196. Sintered Filter Media—The item imported is not wire cloth simpliciter. As it is used in the filtration machinery for filtration of viscose in liquid form, it is classifiable as a part of filtration machinery under CTA: SH. 8421.99, and is entitled to the benefit of exemption under Notfn. 172/84-Cus.—ratio of Tribunal decision in the case of Grasim Industries Ltd. 1999 (81) ECR 536 (T).

197. Sound Blaster Cards, Video Blaster Cards & T.V. Coders—Imported items, working only as accessories to the computer, are not clas-sifiable under CTA: SH. 8521.90. Commissioner (Appeals)"s order classifying the items under CTA: SH. 8473.30 upheld. 1999 (82) ECR 93 (T).

198. Print Head Assemblies for Gas Chromatograph—No technical literature produced in support of the write-up claiming assessment, under CTA: SH. 9027.20, as a component of the chromatograph. Assessment of the Print Head under CTA: H. 84.71 as a part of the printer attached to the microprocessor unit of the chromato-graph, up-held. CTA: H. 84.71. 1999 (82) ECR 200 (T).

199. Spring and Channel sets for Air Compressors—Pressure valves for air compressors are excluded from CTA: H. 84.81, the items are appropriately classifiable under SH. 8414.90. 1999 (82) ECR 358 (T).

200. Can Filler, Fruit Feeder & Ripple Machine are not such machines which can-not be utilised independently, hence these items are not accessories of ice cream freezers. Classification of the machines under erst-while CTA: H. 84.19 or 84.30(1) according to their function is upheld. 1999 (82) ECR 463 (SC).

201. Paper Cutting Machine, Fully Programmable—The machine in question cannot be used for cutting films—As a slitter-cum-rewinder, it is internationally recognised as a paper cutting machine; hence it is classifiable under CTA: SH. 8441.10, not under SH. 9010.20—ratio of Tribunal decision in the case of Northern Plastics Ltd. v. CC 1996 (64) ECR 661 (T). 1999 (83) ECR 51 (T).

202. Tools—Tap ribs, taps, knurling dies, punches, ceramic inserts and die assembly are not interchangeable tools but are parts of machines—ratio of Madras High Court and Tribunal decisions in the case of Sarada Industries. Hence these are classifi-able under CTA Chapter 84, not Chapter 82. 1999 (83) ECR 648 (T).

203. Hot Melt Equipment, imported for manu-facture of Polyethylene Insulated Jelly Filled Telephone Cables—Classification under CTA: SH. 8424.20 is upheld. The equipment is a mechanical appliance meant to apply molten adhesives through an electrically heated extrusion gun with nozzles, and hence is eligible for the benefit of con-cessional assessment under Sl. No. 17 of Notfn. 59/87-Cus. 1999 (84) ECR 176 (T).

204. Coffee Grinder—Whether domestic appliance or grinding machine—The impugned order holding that the item falls in the category of domestic appliances and is classifiable under CTA: SH. 8509.80, is not based on any evidence or commercial understanding of the product. Machines and appliances such as grind-ing machines, having individual functions, are appropriately classifiable under CTA: SH. 8479.82. 1999 (84) ECR 442 (T).

205. Rollers—Whether classifiable under CTA: SH. 7326.19 as articles of iron/steel not further worked, as claimed by importer, or as parts of roller bearings under SH. 8482.99, as held by Revenue—Invoice and Bill of Lading described impugned goods as finished roller bearings and even mentioned the part number. The sup-plier"s clarification that the goods supplied were actually semi-finished rollers is not acceptable since it was obtained only after the adjudication order had been passed. Classification under SH. 8482.99 upheld. 1999 (84) ECR 956 (T).

206. Plastic Button Making Machine—The machine is capable of working on hard plastic blanks, even if these are temporarily softened by heating—Impugned order classifying the machine under CTA: H. 84.65 upheld. 1999 (84) ECR 1011 (T).

207. Hydraulic Press Plates—Whether classifiable as "moulds" under CTA: H. 84.60, as claimed by assessee, or as "stainless steel plates/sheets" under CTA: H. 73.15, as held by Department The impugned goods are "moulds" classifiable under CTA: H. 84.60, as held by the Supreme Court in the case of CC v. Bakelite Hy-lam Ltd. 1999 (85) ECR 517 (T).

208. Servers—Fiery XJ 300 & Fiery XJ 170 Systems—Fiery XJ Systems worked as servers in a data processing system involving computers and photo-copiers, and when presented separately, are classifiable as units of data processing system under CTA: H. 84.71 as per Ch. Note 5(B), (C) & (D) of Ch. 84, and not as electrical machines and appa-ratus under CTA: H. 8543.89 as held by Revenue. Impugned order set aside. 1999 (85) ECR 984 (T).

209. Global Sprint Fax (GSF) Software—Software is an integral part of hard disk drive, a storage unit of automatic data processing machine. The goods in question, therefore, are not software and the two are not classifiable separately. The goods, in terms of Note 5A & B of Ch. 84 of CTA, appropriately fall under CTA: H. 84.71. 1999 (88) ECR 165 (T).

210. Air Drier (Molecular Sieve Battery)—Whether classifiable under CTA: SH. 8419.39 as claimed by importer or under SH. 8421.39 as held by Customs—MSB is not designed to submit the compressed process air to a heating process to cause any transformation of the said compressed process air resulting principally from the temperature change. It is designed to remove gaseous impurities like moisture, carbon dioxide and acetylene from the compressed process air through the process of filtration. As a filtering/purifying apparatus, MSB is correctly classifiable under CTA: SH. 8421.39, not under SH. 8419.39. 1999 (88) ECR 476 (T).