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2018 (12) TMI 854 - AT - Central ExciseClassification of goods - rice bucket elevator - rice conveyor - the appellants were classifying these goods under heading No. 8437 as “machinery used in Milling Industry” where the tariff rate is nil - according to the department these goods are classifiable under heading No. 8428, as “other lifting, handling, loading or unloading machinery - whether the impugned goods are classifiable under CETH 8428 or under CETH 8437 of CETA? Held that:- An identical issue decided in the case of Alpsco Graintech Pvt Ltd & Ors vs. CCE & ST-Chandigarh [2018 (12) TMI 478 - CESTAT CHANDIGARH], where this Tribunal has examined the issue and held on merit classification on the items in question under chapter heading No. 8437 of Central Excise Tariff Act, 1985. The conveyors and elevators specifically manufactured as the part of rice milling machinery alongwith other machinery of rice by the appellant merit classification under chapter heading No. 8437 of CETA, 1985 - demand of duty against the appellant alongwith interest is not sustainable - penalty not imposable. Appeal allowed - decided in favor of appellant.
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