Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 1058 - CESTAT NEW DELHIWaiver of pre deposit - manufacture of rice bucket elevator and rice conveyor - Classification of goods - Classification under heading 8437 or heading 8428 - classification as as other lifting, handling, loading or unloading machinery (for example Lifts, escalators, conveyors, Teleferice) - Held that:- The Commissioner has given a finding that the goods, in question, are basically conveyors and elevators which are used for transportation of rice in a rice mill from one stage to another, and that the same are integral part of the machinery to achieve the desired production in a particular time frame. However, having given this finding, the Commissioner has gone on to say that these items are not essential part of the machinery in absence of which the whole machinery would come to stand still and that the same can be utilized to transport not only rice but anything else also. However, it is seen that the appellant have produced opinion from technical experts - College of Engineering, Pune and St. Lango Institute of Engineering and Technology wherein it has been opined that these machines are specially designed for handling and processing of food grains and that as per the characteristics of the raw material used, component and fabrication techniques used for manufacture of grain dischargers and grain feeders, these are not fit for handling heavy and abrasive type material like sand, coal lime etc. It is also seen that same machinery when imported into India are being classifiable by different Customs Houses as milling machinery under heading 8437. - prima facie classifiable as milling machinery under heading 8437 - Stay granted.
|