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2011 (8) TMI 270 - AT - Central Exciseclassification - Moisture testing machine - keeping in view the functions of these machines, which is to ascertain the moisture contents in the grains/seeds, it can be safely and legally concluded that these are checking/measuring instruments falling under Chapter Heading 9031.00 of the CETA. The argument of the Counsel that this is a general Chapter Heading and as such, the specific Heading 8437 of CETA has to prevail over it for classifying the machines in question, cannot be accepted as the machines do not at all fall within the four corners of Chapter Heading 8437.
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