TMI Blog1995 (11) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of the Shirke Structurals Pvt. Ltd. 2. The learned counsel Shri V. Lakshmi Kumaran stated that the appellants M/s. Thermax manufacture GIC SILO Systems meant for storage of grains etc. The dispute has arisen regarding the correct classification and the rate of duty applicable in the case of their product. The rival entries are :- Heading 84.79 (in which the departmental authorities have classified) Heading 84.36 (which the assessee has claimed). 3. Heading 84.36 reads as follows :- Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders . 4. They have filed the pamphlets showing the photo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that it would be incorrect to classify the product under 84.38 as the same is a residuary item and in any case it could not be classified under 84.79 because the same is meant for machines and mechanical appliances having individual functions not specified or included elsewhere in this chapter; and apart from being residuary item it cannot cover their system which performs more than one function and is not having individual functions. 10. Learned counsel Shri Nankani stated that he adopts all the arguments advanced by the learned counsel Shri V. Lakshmi Kumaran but would like to add certain factual aspects of their case and emphasise his view point particularly with reference to 84.37. 11. In their case the assessee had initially clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under 84.36. 16. Learned counsel Shri Lakshmi Kumaran also stated that although their prayer is for classification under 84.36 but he has no objection if their product is held to be classifiable under 84.37 because it was usable by milling industry as well. 17. It was also the contention of both the ld. counsels that whether it is classified under 84.36 or 84.37 in either case the product will be eligible for the benefit of exemption Notification No. 111/88, dated 1-3-1988 which covers both these headings. 18. Learned D.R. opposed the prayer. He drew attention to the order-in-original passed by the Additional Collector and emphasised that the main product of both parties is a SILO which is nothing but a storage system and storage sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... description of use of the product and the list of customers filed before us by the learned Counsels show that the item is not simply a storage bin for grains etc. but a complex system incorporating many devices or sub-systems and having arrangements for loading and unloading, handling or airation of grain as well as safeguarding the grains and ensuring that its quality is maintained as far as possible. It can be used both on and off of the farms by agriculturists or their cooperatives as well as by the industry using farm produce. Hence, it cannot be considered as purely an agricultural machinery only. In other words, it has multiple uses. In the circumstances, it can be classified only under 84.36 or 84.37 depending upon its principal use, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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