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2010 (5) TMI 361 - CESTAT, KOLKATAClassification of agricultural products – Assessee claimed classification of machinery items manufactured by them, namely Fibre Extractor/Spares, Shifter/Spares, Sorting Machine/Spares under Chapter sub-heading 8433.00 - Change in classification - under sub-heading 8438.10/8438.90 – On the ground, machinery not used for processing agricultural products - Chapter Heading 84.38 is only a residuary item – Held that: - Use of the impugned machineries for processing other goods like tulsi, coriander, chillis, which are also agricultural products, does not justify shifting the classification from sub-heading 8433.00 and that they do not deserve to be classified under sub-heading 8439.00.
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