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TMI Blog2013 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the case in brief as revealed from the records are that the appellant imported Debranner Milling Machine vide bill of Entry No. 698596 dated 6.2.2004 and duly assessed under Customs Tariff Heading No. 843780.10 without extending the benefit of Notification No. 21/2002 (Sl. No. 267) as claimed by the appellant. The appellant filed an appeal before the Commissioner (Appeals) against the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring both sides and on perusal of the records, the relevant portion of the CTH 8437 is reproduced below:- 84.37 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery 8437.10.00 - Machines for cleaning, sorting or grading seed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd removes any adhering bran fragments. Debranning removes surfaces contaminants such as bacteria, mould and agricultural chemicals. The PeriTec process, incorporating the Satake VCW Debranning Machine, provides products of superior quality at higher extraction rates, with less milling equipment on all wheat varieties." It is seen from the above that in the first stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is noted that milling machine for bran cleaner is outside the purview of sub-heading No.843710.00 4.3 It is contended by the learned Advocate that the appellant is a manufacturer of biscuits and other wheat products and uses this machine to facilitate carry debranning wheat. We have noticed from the catalogue placed by the learned Advocate that the Debranner milling machine is used for removing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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