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2016 (12) TMI 772 - CESTAT CHENNAIClassification of goods - grain cleaning and drying machine - Whether the impugned goods “grain cleaning and drying machine” was manufactured and cleared and such fall under the tariff entry 84.37 or under 84.19? - Held that: - when the tariff entry is looked into, Revenue has not discharged its burden of proof to show the very purpose that the machinery serves. Various purpose are listed in the entry and treatment of materials by the processes involved as stated in the entry. The term ‘drying’ also appears in that entry but that cannot be read in isolation. Intention of the entry is to cover a machine or plant or laboratory equipment, which is basically meant for the treatment of the materials. But the goods manufactured by the appellant serves no useful purpose of entry 84.19 rather it serves useful purpose of the entry 84.37 being specifically used in the milling entry - No technical test of the goods has been done by the Revenue to show that the impugned goods cannot be used by milling industry. Its purpose, capacity and usage remained uncontroverted leading in evidence. In absence of any technical test, report or expert opinion, the benefit of doubt goes to the assessee - appeal allowed - decided in favor of appellant-assessee.
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