Tariff value is not a factor considered for the classification of goods under the Central Excise Law.

The classification of goods under the Central Excise Law is based on the Harmonized System of Nomenclature (HSN), the Indian Trade Classification (ITC), and the Central Excise Tariff Act, 1985.

Machinery and mechanical appliances is not a chapter in the Harmonized System of Nomenclature (HSN).

The Indian Trade Classification (ITC) is divided into 21 sections.

End-use of the goods is not a factor considered for the classification of goods under the Central Excise Tariff Act, 1985.

The Central Excise Tariff Act, 1985 classifies goods into 8,522 tariff headings.

Tariff classification method is not a method of classification of goods under the Central Excise Law.

The descriptive method of classification of goods is based on the physical characteristics of the goods, the chemical composition of the goods, and the use of the goods.

The enumeration method of classification of goods is based on both specific and general names of the goods.

The residual method of classification of goods is used when the goods are not specifically mentioned in any tariff heading or when the goods are mentioned in more than one tariff heading.

Tariff value of the goods is not a factor considered for the classification of goods under the residual method.

The classification of goods under the Central Excise Law is important for determining the rate of excise duty, determining the exemptions from excise duty, and determining the value of the goods for the purpose of excise duty.

Proper classification of goods under the Central Excise Law does not provide any benefits.

The classification of goods under the Central Excise Law is a complex and technical process. It is advisable to consult with a qualified professional to ensure that the goods are classified correctly.