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2021 (9) TMI 1257 - AT - CustomsClassification of imported goods - screw / drag conveyors and bucket elevators - to be classifiable under CTH 84379090 or under CTH 8428? - HELD THAT:- The very same issue was analyzed by the Tribunal in the case of M/S ANNAPURNA AGRONICS MACHINERY PVT LTD VERSUS CCE & ST- SONEPAT (DELHI-III) [2018 (12) TMI 854 - CESTAT CHANDIGARH] where it was held that the appellants have produced various technical opinions as well as the data from Customs and Central Excise Department wherein the importer as well as exporter of elevators and conveyors used specifically designed for rice milling have been classified under heading No. 8437 of the CETA. The impugned goods imported for specific use in the milling factory merits classification under CTH 8437 - Appeal allowed - decided in favor of appellant.
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