TMI Blog2016 (6) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the section notes. - Decided in favor of revenue. - C/42057/2015 & C/CO/40044/2016 & C/42058/2015 & C/CO/40045/2016 - FINAL ORDER No. 41007-41008 / 2016 - Dated:- 10-6-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI B. RAVICHANDRAN, TECHNICAL MEMBER Shri K. Veerabhadra Reddy, JC (AR), For the appellant Shri Dominic, Advocate, For the respondent ORDER PER: D.N. PANDA In these appeals the goods imported are Rice Milling Rubber Roller and Paddy Dehsuking Rubber Roller under two different Bills of Entry in September and October, 2013. While Revenue says that the goods shall be classified under the CTH 40169990, assessees claim is that the goods shall fall under CTH 84379020. While ld. Adjudicating authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ried leguminous vegetables; Machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. 8437 90 Parts; 8437 90 10 --- Of flour mill machinery 8437 90 20 --- Of rice mill machinery 8437 90 90 --- Other 2. Relevant to classification is the section notes of the Tariff. Note 1 (a) of Section XVI of the Tariff states: 1. This Section does not cover: (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oor Rubber Mills Vs. CCE, Chandigarh - 1997 (92) ELT 36 (S.C.), holding against the appellant that the goods imported shall fall under chapter 40, there is judgement of the Tribunal in the case of Modi GBC Ltd. Vs. CCE, New Delhi - 1998 (99) ELT 161 (Tribunal) holding that the Rubber rollers Shall fall under chapter heading No. 847990 without considering the Apex Court judgement above. 8. The peculiar character of the goods was recognised by the Honble Supreme Court while determining classification thereof under CTH 40169990. This may be appreciated from para-5 of the judgement which reads as under:- 5. What is of assistance for the purpose of arriving at the correct classification of rice rubber rolls is a Circular dated 11-1-1990 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondent, that fails to survive for the reason that there were different facts involved in that case and the decision of the Tribunal was sub-silentio. Tribunal while deciding the issue has not taken into consideration the Apex Court judgement in Kohinoor Rubber case (supra). The goods involved in Modi GBC Ltd., (supra) was Rubber rollers. But the goods imported were meant for the rice mill. Such goods by its nature, usage and composition differs from the rubber rollers. Therefore, the Tribunal s decision shall not come to the rescue of the assesse. 11. A perusal of the impugned order by the ld. Commissioner (Appeals) shows that he held that the exclusion made as per the section note 1 (a) of section XVI (supra) is not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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