Per P.G. Chacko : This appeal of the Revenue involves a classification dispute. It is against an order of the Commissioner (Appeals) classifying a few machines manufactured and cleared by the assessee to textile mills during 1990-91. Ld. Commissioner (Appeals) classified all the machines under Heading 84.48 of the Schedule to the Central Excise Tariff Act, 1985. The department wanted the goods to be classified under Heading 84.79. Going by the grounds of appeal, we note that the challenge in this appeal is in respect of classification of only one of the machines namely, "MACHINE FOR MOUNTING CARD CLOTHING ON CARDING CYLINDERS", though Ld. DR asserts that classification of all the machines is in dispute. The claim of the DR does not appear to be correct in view of what is extracted below from the grounds of appeal:

"The observation of the Commissioner (Appeals), that the machines are not having any independent functions but they are textile machinery used in the card room and they exactly fitted in the system and cannot be used separately which qualified to the classified under Ch. Hg. 8448.00 is not correct since the above machinery are used for mounting card clothing on carding cylinder and merit classification only under 8479.00 as per HSN explanatory note explained above."

2. All the machines referred to in the impugned order are found to be mounting machines, each of which is used to mount new part/component (replacing old, worn-out part/component) on one or the other textile machine. Among these machines, only one machine is used for "mounting card clothing on carding cylinders" and it is the classification of this machine which is in dispute in the present appeal. The classification of the other machines will stand as decided by the Commissioner (Appeals).

3. Regarding classification of machines for "mounting card clothing on carding cylinders", we have heard both sides. Ld. DR submits that this machine has an independent function i.e., replacing worn-out card clothing on carding cylinder and, therefore, it cannot be considered to have a function auxilliary to any textile machine of Headings 84.44 to 84.47. This function of the machine is not one integrally connected with the process of manufacture with which any of the machines covered by Headings 84.44 to 84.47 is associated. It is further submitted that the HSN Notes on Heading 84.79 classified the machine in question squarely under the said Heading. The DR refers to item No. 13 (machines for mounting card clothing on carding cylinders) under Part III (Miscellaneous machinery) of HSN Notes on Heading 84.79. Ld. Counsel for the respondents submits that the relevant Show-cause Notice had not relied on any HSN Note. It is argued that, when the Tariff Heading is clear, there is no room for taking the aid of HSN Notes. According to ld. Counsel, Heading 84.48 is functionally specific for the machines in question inasmuch as, according to him, the function of replacing worn-out card clothing on carding cylinders is auxilliary to the function of the carding cylinders. These arguments have been countered by the DR in his rejoinder. Relying on the Supreme Court's judgments in the cases of Woodcraft Products Ltd., reported in 1995 (7) RLT 661 (SC)=1995 (77) E.L.T. 23 (S.C.) and Business Forms Ltd. reported in 2002 (50) RLT 375 (SC)=2002 (142) E.L.T. 18 (S.C.); ld. DR submits that explanatory notes to HSN are not only of persuasive value but also are entitled to great consideration in classification of goods under the Central Excise and Customs Tariffs. The Heading 84.48 does not specifically cover the machine in question. On the other hand, Heading 84.79 specifically covers it as per the HSN notes. Hence, according to ld. DR, the machine can only be classified under Heading 84.79.

4. We have given careful consideration to the submissions. We note that the machine in question is not one specifically mentioned under Heading 84.48 of the Tariff Schedule, nor is there any specific