2000 (12) TMI 408 - AT - Central Excise

Summary

Issues: Appeal against denial of exemption under Notification 111/88-C.E. for machinery used in milling industry.

Facts: The appellant manufactures rice-milling machinery with sheet metal components. Initially classified under Chapter Heading 84.37, denial of exemption post-Notification No. 111/88-C.E. due to department's classification change.

Arguments by Appellant: Appellant's consultant argues goods exclusively used in rice-milling industry, thus classifiable under Chapter Heading 84.37. Refers to Chapter Notes 3 and 4 supporting classification, citing Tribunal's judgment in Thermax Ltd. case.

Arguments by Respondent: Respondent's representative reiterates lower authorities' findings.

Judgment: Tribunal notes consistency in goods' classification pre and post-Notification. Finds Chapter Notes 3 and 4 support appellant's view, along with Collector (Appeals) observation of exclusive use in rice-milling industry. Cites Thermax Ltd. case supporting classification under Heading 84.37 for goods exclusively used in specific industry. Consequently, rules in favor of appellant, allowing the appeal.