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2019 (1) TMI 53 - AT - Central ExciseClassification of goods - ‘Rice Milling Machinery’ along with belt conveyors and Bucket Elevator - whether classifiable under Chapter Heading No.8428 of Central Excise Tariff Act, 1985 or are classified under Chapter Heading No.8437 of Central Excise Tariff Act, 1985 as machinery using in milling? - Held that:- The issue stands settled by this Tribunal in the case of Alpsco Graintech Pvt Ltd. [2018 (12) TMI 478 - CESTAT CHANDIGARH], where it was held that as per Section notes the entire machinery is classifiable under heading 8437 which is for machinery used in milling industry and it is not disputed that these elevators and conveyors being manufactured by the appellants were not used for milling industry. The belt conveyors and bucket elevators specifically manufactured as the part of rice milling machinery along with other machinery of rice mill by the appellants merit classification under chapter heading No. 8437 of CETA, 1985 - appeal allowed - decided in favor of appellant.
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