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2016 (6) TMI 863 - CESTAT CHENNAI

2016 (6) TMI 863 - CESTAT CHENNAI - 2016 (340) E.L.T. 732 (Tri. - Chennai) - Classification - import of Rice Milling Rubber Roller and Paddy Dehsuking Rubber Roller - While Revenue says that the goods shall be classified under the CTH 40169990, assessee's claim is that the goods shall fall under CTH 84379020 - Section note 1 (a) of chapter Section XVI. - Held that:- The peculiar character of the goods was recognised by the Hon'ble Supreme Court in the case of Kohinoor Rubber Mills Vs. CCE, Chand .....

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inic, 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 held that the goods imported falls under CTH 40169990, Commissioner (Appeals) held that the same .....

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der to appreciate the class of goods covered by the tariff entry 84379020 that is reproduced as under:- 8437 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 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. .....

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hinoor Rubber Mills - 1993 (67) ELT 816 (Tribunal). This was affirmed by Hon ble Supreme Court in 1997 (92) ELT 36 (S.C.). 4. On the aforesaid background assessee s contention is that the Excise Notification No. 12/12 - CE dated 17.03.2012, granted exemption from Additional duty of customs to the goods imported by the appellant since that falls under Chapter 84 and the goods imported shall most particularly fall under CTH 84379020 as machinery parts of rice mill. 5. Revenue on the other hand say .....

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y. 6. Heard both sides and perused the records. 7. It may be noted that soon after the Honble Supreme Court judgement in the case of Kohinoor 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 .....

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ordinarily, rice rubber rolls would have been classified under Chapter 84. Chapter 84, however, fell within Section XVI of the Tariff and Section Note 1(a) stated that Section XVI did not cover articles of the kind used in machinery or unhardened vulcanised rubber (Item 40.16). Accordingly, rice rubber rolls were found to be correctly classifiable under Heading 40.16. This view was strengthened by the Explanatory Note at Serial No. 9 under Item 40.16 of the Harmonized Commodity description and C .....

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nt in Kohinoor Rubber Mills (supra) delivered on 20.02.1997. Law having been settled as early as 20.02.1997, legislative intention was conveyed by the Notification. Therefore there shall be no basis to argue that the exemption notification has fastened liability. 10. So far as the submission that the decision of Tribunal in Modi GBC Ltd. (supra) supports the contention of the respondent, that fails to survive for the reason that there were different facts involved in that case and the decision o .....

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