TMI Blog2010 (5) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 8438.10/8438.90 – On the ground, machinery not used for processing agricultural products - Chapter Heading 84.38 is only a residuary item – Held that: - Use of the impugned machineries for processing other goods like tulsi, coriander, chillis, which are also agricultural products, does not justify shifting the classification from sub-heading 8433.00 and that they do not deserve to be classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice was issued proposing classification of the said items under sub-heading 8438.10/8438.90 on the ground that they are machineries not used for processing agricultural products. The proposal was contested by the Respondent and the Original Authority accepted their contention and upheld the classification under sub-heading 8433.00 against the said Order of the Original Authority. The Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: "84.33 8433.00 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; mach for cleaning, sorting or grading eggs, fruit and other agricultural produce, other than machineries of heading No. 84.37. 84.38 Machinery, not specified or included elsewhere in this chapter, for the Industrial preparation or manufacture of foo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Respondent that these are machineries for processing agricultural products, has been rightly accepted by the authorities below. It is not disputed that tea is an agricultural product. Use of the impugned machineries for processing other goods like tulsi, coriander, chillis, which are also agricultural products, does not justify shifting the classification from sub-heading 8433.00 and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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