Regarding classification of rice par-boiling machinery

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..... the Chief Commissioners of Customs, All the Directors General. Sirs, Subject - Classification of rice par-boiling machinery reg. I am directed to draw your attention to Circular No. 924/14/2010-CX dated 19.05.2010 on the subject of classification of rice par-boiling machinery under the Central Excise tariff. References have been received from trade and field to re-examine the .....

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..... nder CETH 8437. Further, par-boiling machinery does not constitute grain dampening machine as the end result of par-boiling of rice is reduction in the moisture of paddy. In view of the above, rice par-boiling machine and dryer would merit classification under CETH 8419 as per Note 2 to Chapter 84. 3. Circular No. 924/14/2010-CX dated 19.5.2010 is rescinded and it is directed that classif .....

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