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TMI Blog2011 (8) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas it is the contention of the Department that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are using these machines exclusively for determining 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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