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TMI Blog1997 (10) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ir filter Model GM-942 with belt motor for their high speed double rolling flour mill. They claimed assessment under CTH 9803 read with Notification 95/87. The goods were, however, assessed by the Customs House under Chapter 8421.39 read with Notification 157/88. They filed a refund claim on the ground that this filter was essentially part of the milling machine and therefore, they should have been given benefit of Notification 68/87 or, in the alternative the goods ought to have been assessed under Chapter 9806 read with Notification 69/87 as Chapter Heading 8421.39 was covered by Notification 69/87. Collector (Appeals) held that impugned goods are part of the milling machine since without these milling machine would not be able to work. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waste from the air and only the cleaned air is let out in the open to prevent air pollution by stopping the air dust particles from mixing in the atmosphere. The filter does not operate in milling operation and therefore it is not a part of the flour milling machine as such. 5. It was argued on behalf of the Respondents that Notification 69/87 specifically indicates among other products CTH 8421.39 and Notification 132/87 does not exclude 8437 or 8421 from the purview of Chapter 9806. Even if the impugned goods are complete machine, they can still be considered as parts of another machine. Reliance in this connection was placed on the judgment of Hon ble Supreme Court in case of Tata Engineering Locomotive Co. Ltd. v. State of Bihar - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SAD Date : 22nd Nov., 1996 Wheat Roller Flour Mills, basically divided into two sections (1) Cleaning Section, (2) Milling Section. CLEANING SECTION In this section, Wheat is cleaned of Impurities, water added, conditioned and stored in conditioning bins. Various machines like, Separator, Dry-stoner, Cockle Cylinder are used. MILLING SECTION Wheat is ground using Roller Mills, Purified using Purifiers, sieved and graded using Plansifters. Machinery are arranged vertically in multi-storied building, 3 floors or 4 floors according to the capacity of Flour Mill. Roller Mills are in the Ist floor. Plansifters in the top floor, Wheat, after grinding in Roller Mills (1st Floor) lifted to top Floor for siev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cereals or dried leguminous vegetables, other than farm-type machinery. 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. 9. HSN Notes dealing with machines for cleaning, sorting or grading seeds and machinery used in milling industries under CTH 8437 at Page 1221 specifically indicates that Heading 8437 does not cover air filters and cyclones used to filter the dust from exhaust air issued from exhailing or operating machines and it indicates classification of such goods under Heading 8421. Such machines would be classifiable only under 8421. 10. Coming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates air from fine flour. It saves about 3% of the product which would be lost otherwise in the atmosphere. The tech- nical specifications placed at Page 12 of Appeal Papers of A. No. C/2797/89 indicate (that unless this flour is arrested in the jet filter, it will create air pollution in and around the flour mill). Bill will this by itself make it a part of flour mill? HSN Notes clearly indicate that such jet air filters are not to be considered as parts of the milling machine. In fact, they do not perform any function relating to milling as such. They could at best be treated as accessories to a milling machine. 12. Section Note 2(a) of Section XVI clearly indicates that parts which are goods included in any of the Headings of Chapter 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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