2010 (10) TMI 230

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..... eparkar, Shri P. Karthikeyan, JJ. REPRESENTED BY : Shri K.S. Chandrasekhar, JDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - This appeal is taken up on board in terms of the order passed today in stay application No. 658/2009. 2. We have heard learned counsel for the appellants and the learned spl. counsel for the respondents. The issue involved in the matter essentially relates to the classification of the product. While it is the case of the department that the products are classifiable under Central Excise Tariff Heading (CETH) 8419 whereas it is the case of the assessee that the same are classifiable under CETH 8437. 3.Learned counsel for the appellants in that regard has drawn our atten .....

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..... of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. Chapter Note 2 to Chapter 84 : Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480. Heading 8419 does not, however, cover : (a) germination plant, incubators or brooders (heading 8436); (b) grain damp .....

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..... ssified in terms of Section Notes 3 and 4 and therefore, the correct classification should be under heading 8437. Further, grain dampening machine has been excluded from the purview of heading 8419 and placed under heading 8437. One of the functions of Rice parboiling machinery is soaking of grain, which is in nature of dampening; hence this also support the classification of parboiling machinery under heading 8437. 5.0 Therefore, Board is of the view that Rice parboiling machinery and drier which are essentially for use in conjunction with the rice mill will merit classification under heading 8437. 4. Learned spl. counsel appearing for the respondent has fairly conceded that taking into consideration the Board s Circular which is bind .....

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