Ms. Jyoti Balasundaram, Vice-President - The classification of the following machines manufactured by the assessees herein arises for determination in this appeal :—

(1) Wire mounting equipment:

(2) Roil-O-Dress - lickering mounting machine; and

(3) Fiat mounting machine,

2. The machine at S. No. 1 is used for mounting the metallic wire on the cylinder and doffer of the carding machine; the wire mounting equipment is required to mount a metallic wire with uniform tension; the construction of the machine is rigid which enables quick and safe mounting of the wire on the card; this equipment enables the cylinder and doffer of the carding machine to perform the desired objectives of the carding.

The machine at S. No. 2 is used to remove the worn out lickering wire from the lickering roller and to mount the new wire; the mounted wire is then ground and polished using this machine; this machine enables the lickering roller of the carding machine to perform the desired objectives of the carding.

The machine at S. No. 3 is used to amount flat tops on the bare flats of the carding machine; this machine enables the flat tops of the carding machine to perform the desired objectives of the carding.

According to the Revenue, all the three machines would fall for classification under Tariff Heading 84.79 as 'machines having independent functions'. As regards the machine at S.No. 3, the Tribunal has held vide Final Order No. 521/2004, dated 1-6-2004 CCE v. Lakshmi Carel Clothing Mfg. Co. Ltd. [2004 (171) ELT 195 (Tri. - Chennai)] (which order has not been challenged by the assessees) will fall for classification as 'a machine having an independent function of replacing worn out card clothing on carding cylinder', classifiable under Heading 84.79. The other machines also have 'independent/individual function' and are thus classifiable under Chapter Heading 8479.00. We, therefore, set aside the finding of the Commissioner (Appeals) that the 'machines do not have any' independent functions but are textile machinery used in the carding room and cannot be used separately, and, therefore, merit classification under Chapter Heading 8448.00.

3. In the result, we hold that all machines in dispute are to be classified under Chapter Heading 8479.00 as contended by the Revenue, set aside the impugned order and allow the appeal.