2011 (8) TMI 270

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... TA. 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. - 52 of 2006 - - - Dated:- 11-8-2011 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Shri B.L. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat the product is classifiable under Chapter heading 9031.00. 3. Undisputedly, the issue stands settled by the earlier decision of the Tribunal. In Oriental Science Apparatus Workshop vs. C.C.E., Panchkula reported in 2005 (180) ELT 97 it was held as under:- 7. It remains undisputed that the Moisture testing? machines in question, are used solely for the purpose of determining moisture co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... termining the moisture contents in the seeds/grains. All these agencies do not fall within the definition of milling industry . These are rather non-milling agencies who are using these machines for ascertaining the moisture contents in the seeds/grains. Therefore, these machines do not fall within the ambit of Chapter Heading 8437.00 even if read with the HSN Explanatory Notes to this Chapter, re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X