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2019 (11) TMI 948 - AT - Central ExciseClassification of goods - food processing machines and its parts and automobile components for JCB, elevator and conveyors etc. - classifiable under heading No. 8437 as “machinery used in Milling Industry” or are classifiable under heading No. 8428, as “other lifting, handling, loading or unloading machines? HELD THAT:- Similar case came up before this Tribunal in the case of ALPSCO GRAINTECH PVT LTD, NIRDOSH BALI MANAGING DIRECTOR OF MS ALPSCO GRAINTECH PVT LTD VERSUS C.C.E. & S.T. -CHANDIGARH-II [2018 (12) TMI 478 - CESTAT CHANDIGARH] respectively, this Tribunal held that the merit classification of the said goods is under Chapter Heading No. 8437 of CETA 1985 and this order of this Tribunal have been affirmed by the Hon’ble Apex Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX CHANDIGARH –II VERSUS ALPSCO GRAINTECH PVT LTD ETC. [2019 (7) TMI 1177 - SC ORDER]. Thus, the conveyors and elevators etc. specifically manufactured by the appellant for food processing machinery alongwith other machinery has the merit classification under Chapter 8437 of CETA, 1985 - appeal allowed - decided in favor of appellant.
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