Full Judgment
b) The machine as per the admitted position performs the following functions: "The machine consists of scale? type weighing mechanism, weigh hopper, feeding mechanism which could be of belt conveyor type, screw type or gravity type. The operator places empty sack on the bag holder and actuates the sack gripping clamps by a foot switch/hand switch. Once the sack is clamped, the whole operation is automatic. The flaps controlling the flow of material open immediately and the feeding mechanism starts filling the sack.
Comparatively light materials like powder, flour, etc. are fed through the belt conveyor or screw type mechanism. The required weights are placed in the weight pan provided with a door, and set in the beginning. When the set weight is reached, the flaps completely close. The operator removes the filled sack and another cycle begins when the new sack is clamped. The electrical/electronic system ensures that the materials is not discharged until the sack is perfectly clamped. This is achieved with a sophisticated interlock system design. The control panel can be mounted on the bagging machine itself or floor mounted, suiting individual needs and allowing flexibility." c) Considering that a particular weight is required to be placed in the pen with a door and settings are to be made in the beginning and thereafter when the set weight is reached flaps close completely, and a predetermined quantity is discharged into the bags. Admittedly the bags are not sealed. Such machine is only washing machine which is filling the predetermined quantity. As per HSN Notes under heading 8423 which covers scales for is charging the weight the classification under 8423 of CETA, 1985 is required to be upheld. The classification under heading 8423 is also upheld reading the Chapter Note 2 to Chapter 84.
2. In view of the findings hereinabove, no merits are found in the appellants' contention of classification under heading 84.79. The classification under heading 84.23 as arrived at is confirmed.