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2013 (11) TMI 243 - CESTAT CHENNAIClassification of goods - Import of Debranner Milling Machine - Benefit of Notification No. 21/2002 (Sl. No. 267) - Classification under CTH 843710.00 - Held that:- the CTH 843710.00 is a specific Heading for "machines for cleaning, sorting or grading seed, grain or grading seed, grain or dried leguminous vegetables”. The other machineries are covered under Sub-heading No. 8437.80 - Note (1) to HSN Classification of sub-heading 8437.10 covers machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables etc. by winnowing, blowing, rotating winnowers and seed or grain selectors, special machines for selecting and grading seed for planting. Note (II) of the said Explanatory Notes to HSN for Heading No.8437, indicates machinery used in milling industry. The “Bran cleaners” is specifically mentioned in Part (II)(c)(3). It is noted that milling machine for bran cleaner is outside the purview of sub-heading No.843710.00. Function of the Debranner milling machine is beyond the scope of CTH 843710.00 and therefore it would be rightly classifiable under CTH 8437 80.10 which specifically covers flour mill machineries - Decided against assessee.
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