TMI Blog2001 (5) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. This appeal has been filed by the Revenue against an order of the Commissioner (Appeals), who has classified the product after examining the description, function and relevant photographs produced before him. The issue, he decided, was whether the Entity were to be classified under Chapter 8437, as parts of Flour Mill Machinery or under Chapter 6801 as Mills Stones, Grind Stones ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 20-10-1992 and came a conclusion that the subject goods are part of machinery. He further found that and as per the HSN Notes under Heading 68, such entities would be classified under Chapter 84, since it was used for in the milling industry for milling grain as per the literature and commercial understanding placed on record. 2. The matter was adjourned for the Revenue to file an applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the grounds taken in appeal, especially the HSN Notes under Heading 6801, were being stressed. They provide as follows - Grinding stones of this heading, and especially those for granary use or for pulping, sometimes have a ribbed surface. They may be in one piece or made up of assembled segments, be fitted with sockets internal or external hoops, balancing weights or cavities, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extracted here-in-above. We are of the opinion, that what is attached to the said stones, are nothing but frame work . Therefore, reading the HSN Notes on the subject i.e. under head of 68.01, the entity to be classified, which are part of power operated machines, will have to be classified under Heading 8437. This has been correctly arrived at learned Commissioner (Appeals). We therefore find n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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