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2018 (12) TMI 852 - AT - Central ExciseClassification of goods - rice bucket elevator - rice conveyor - whether classified under heading No. 8437 as “machinery used in Milling Industry” where the tariff rate is nil or are classified under heading No. 8428, as “other lifting, handling, loading or unloading machinery (for example Lifts, escalators, conveyors, Teleferice)? Held that:- An identical issue came up before this Tribunal in the case of Alpsco Graintech Pvt Ltd & Ors vs. CCE & ST-Chandigarh [2018 (12) TMI 478 - CESTAT CHANDIGARH], where it was held that the entire machinery is classifiable under heading 8437 which is for machinery used in milling industry and it is not disputed that these elevators and conveyors being manufactured by the appellants were not used for milling industry. The conveyors and elevators specifically manufactured as the part of rice milling machinery alongwith other machinery of rice by the appellants merit classification under chapter heading No. 8437 of CETA, 1985. The demand of duty against the appellant alongwith interest is not sustainable - penalty also set aside - appeal allowed - decided in favor of appellant.
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