9911796707
TMI Blog2003 (6) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been preferred by the Revenue against the impugned order-in-appeal dated 17-7-2002 passed by the Commissioner (Appeals), the issue relates to the classification of Automatic Moisture Unit NC4. The Commissioner (Appeals) had classified this item under Chapter Heading 8437.90 as sought by the respondents, as agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are having a flour mill producing wheat products viz. Atta, Maida, Suji and the manufacturing process requires moisture control unit as an essential part of milling plant. The disputed goods (automatic moisture unit) had been imported by them for using the same in the milling plant and its main function is to do proper dampening of the grains for processing. The perusal of the Bill of Entry a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that the grain dampening machines are classifiable under Heading 84.37 which covers the machinery used in the milling industry. Even the Customs authorities had classified these very goods when imported by other owners of the flour mills under this very heading on various occasions as is evident from the perusal of the impugned order-in-appeal. This fact has not even denied by the Revenue in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Chapter as the imported machine in question essentially forms part of the machinery used in milling industry and had been designed only for exclusive use in that industry. Therefore, in our view, classification of this machine under Heading 84.37 had been rightly made by the Commissioner (Appeals). The impugned order passed by him is perfectly valid and does not suffer from any legal infirmity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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