2019 (8) TMI 37 - SCH - Central Excise

Classification of goods - Rice Milling Machinery along with belt conveyors and Bucket Elevator - The belt conveyors and bucket elevators specifically manufactured as the part of rice milling machinery along with other machinery of rice mill by the appellants merit classification under chapter heading No. 8437 of CETA, 1985 - HELD THAT - There is no legal infirmity in the impugned judgment and order warranting our interference under Section 35L(b) of the Central Excise Act, 1944. Appeal dismissed.

Summary

The Supreme Court dismissed the appeals against the judgment of the Customs, Excise & Service Tax Appellate Tribunal, Allahabad. The Court found no legal infirmity in the impugned judgment, so the appeals were dismissed.