2005 (7) TMI 649

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..... algatti, Advocate, for the Respondent. ORDER The classification of parboiling and drying plant and machinery by the respondents herein whether under Chapter Heading 8419.00 as contended by Revenue or Chapter Heading 84.37 as claimed by the assessee arises for determination in this appeal of the Revenue against the order of the Commissioner of Central Excise (Appeals). 2. We have heard .....

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..... ing of individual components intended to contribute together to a clearly defined function and since machinery is performing function both of parboiling and also cleaning, sorting and since heat exchanger is used for the purpose of parboiling, Revenue rightly relies upon HSN Explanatory Notes to Heading 84.37 at page 1321. We therefore accept the contention by the ld. DR that the item in question .....

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