TMI Blog2021 (9) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... 437 of the CETA. The impugned goods imported for specific use in the milling factory merits classification under CTH 8437 - Appeal allowed - decided in favor of appellant. - Customs Appeal No.146 of 2012 - Final Order No. 42340/2021 - Dated:- 24-9-2021 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Anjani Kumar, Member (Technical) Shri T. Ramesh, Advocate for the Appellant Shri S. Balakumar, AC (AR) for the Respondent ORDER Brief facts are that the appellants filed 9 bills of entry during December 2010 and January 2011 for import of screw / drag conveyors and bucket elevators of various models declaring them as part of Feed Mill machinery claiming classification under CTH 84361000 and 84369900 paying d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns as conveyor. From this, it is clear that the imported goods are integral part of the milling machinery used by the appellant for manufacture of goods. The classification adopted by the appellant under CETA 8437 is therefore correct. 3. It is submitted by him that the issue is no more res integra and has been settled by the decision of the coordinate Bench of the Tribunal in the case of Annapurna Agronics Machinery P. Ltd. Vs. CCE ST, Sonepat reported in 2020 (371) ELT 911 (Tri. Chand.). The said decision has been affirmed by the Hon'ble Supreme Court as reported in 2020 (371) ELT A302 (SC). The Tribunal in the decision had followed the earlier decision in the case of Alpsco Graintech Pvt. Ltd. Vs. CCE, Chandigarh reported in 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant contends that goods would merit classification under 8437. The said Heading is for machinery used in the milling industry whereas 8428 deals with machines used for lifting, handling, loading or unloading etc. in the nature of lifts and elevators. The relevant Headings are reproduced as under for better appreciation:- 8428 OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALAT ORS, CONVEYORS, TELEFERICS) 842810 - Lifts and skip hoists : --- Lifts : 84281011 --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83900 -- Other u 12% 84284000 - Escalators and moving walkways u 12% 84286000 - Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars u 12% 842890 - Other machinery : 84289010 --- For coal handling u 12% 8437 MACHINES FOR CLEANING, SORT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udes machines used in milling industry. It has to be borne in mind that Heading Notes in 8428 is the machines used for lifting, handling, loading or unloading in the nature of escalators and conveyors etc. The department is trying to classify the goods under parts of lifts and escalators normally used in building industry. The Tariff headings in Central Excise Tariff and Customs Tariff are the same. 9. The very same issue was analyzed by the Tribunal in the case of Annapurna Agronics Machinery Pvt. Ltd. (supra). The discussions made in the case of Alpsco Graintech Pvt. Ltd. cited supra was quoted in the said decision, which reads as under:- 7. We further take a note of the fact that in the case of Commissioner of Central Excise, Kan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use exclusively in rice milling industry classifiable under chapter heading No. 8437. Admittedly, in this case, these conveyors and elevators are specifically used for rice milling industry as the part of the composite machinery of rice milling, therefore, having merit classification under chapter heading No. 8437. 8. We have also gone through the decision of the Hon ble Apex Court in the case of G.S. Auto International Ltd. (supra) wherein the Hon ble Apex Court observed as if the items specifically made for specific machine would be classifiable as part of the said machine and not under the general heading. Admittedly, in the case in hand, the conveyors and elevators are for specific use of rice milling industry and nowhere else, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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