CBSA తర్కం
&&Consideration was given to heading 84.28. The Explanatory Notes to heading 84.28, Part (II), Item (C) lists the three different sorts of conveyors and their descriptions. The product information identifies the imported product as a chassis with two conveyors (feed and discharge) mounted but not a functionally whole machine until the final part (the cone crusher) is installed after importation in Canada. The chassis and conveyors are, therefore, only parts of the overall machine. The “cone crusher” is the primary functioning part of the total piece of equipment. As the essential character of the machine is derived from the cone crusher, the imported product is not covered by heading 84.28.&&&&Heading 84.74 covers “Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand”. (emphasis added)&&&&This heading, therefore, covers the function of the Mobile Cone Crusher that is, crushing stone/rocks. The complete machine would be classified in subheading 8474.20. However, at time of importation, only part of the machine is being imported. Consequently, the conveyors and chassis cannot be classified in subheading 8474.20. However, the conveyors and chassis unit forms a “part” of the Mobile Cone Crusher. Therefore, it would be classified as “parts” of the Mobile Cone Crusher.&&
