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2017 (8) TMI 503 - AT - CustomsClassification of imported goods - pellet mill and spare parts for shrimp feed machinery - whether part of pellet mill and spare parts of shrimp feed machinery can be classified under CTH 8436 as claimed by the appellant or otherwise under 8438 as per the stand of the department? - Held that: - The HSN notes for 8436 reads .The heading covers machinery, not falling in headings 84.32 to 84.35, which is of the type used on farms (including agricultural schools, co-operatives or testing stations), in forestry, market gardens, or poultry-keeping or bee-keeping farms or the like. However, it excludes machines clearly of a kind designed for industrial use - Notwithstanding the appellant's protestations that the impugned goods are parts of shrimp feed machinery for use in their own aqua farms, that does not come through from the facts on hand. Appellant has not adduced any proof to establish such a contention. On the other hand, the very name of the appellant, Laila Global Feed Pvt. Ltd., prima facie, appears to indicate that they are in the business of manufacture of shrimp feed. It is also not the case that appellant are only a shrimp farm and that they are importing the goods for use in production of shrimp feed in their own farm. As early as in 2002, the Hon'ble Supreme Court vide their judgment in Collector of Customs, Bombay Vs Business Farms Ltd. [2002 (1) TMI 68 - SUPREME COURT OF INDIA] relying upon their earlier decision in Collector Vs Wood Craft Products Ltd. [1995 (3) TMI 93 - SUPREME COURT OF INDIA] laid down that Explanatory Notes to HSN not only has persuasive value but entitled to the greater consideration in classifying the goods under Central Excise & Customs Tariff. Appeal dismissed - decided against appellant.
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