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TMI Blog2013 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors, special machines for selecting and grading seed for planting. Note (II) of the said Explanatory Notes to HSN for Heading No.8437, indicates machinery used in milling industry. The “Bran cleaners” is specifically mentioned in Part (II)(c)(3). It is noted that milling machine for bran cleaner is outside the purview of sub-heading No.843710.00. Function of the Debranner milling machine is beyond the scope of CTH 843710.00 and therefore it would be rightly classifiable under CTH 8437 80.10 which specifically covers flour mill machineries - Decided against assessee. - C/398/2004 - - - Dated:- 21-3-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri Hari Radhakrishnan, Adv. For the Respondent : Shri KSVV Prasad, Jt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or for the working of cereals or dried leguminous vegetables, other than farm-type machinery 8437.10.00 - Machines for cleaning, sorting or grading seed, grain or grading seed, grain or dried leguminous vegetables 25% 8437.80 Other machinery 8437.80.10 - Flour Mill Machinery 25% 8437.80.20 - Rice Mill Machinery 25% 8437.80.90 - Other 25% 8437.90 Parts 8437.90.10 - of Flour Mill Machinery 25% 8437.90.20 - of Rice Mill Machinery 25% 8437.90.90 - Other It is seen that the CTH 843710.00 is a specific Heading for "machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is specifically mentioned in Part (II)(c)(3). It is noted that milling machine for bran cleaner is outside the purview of sub-heading No.843710.00 4.3 It is contended by the learned Advocate that the appellant is a manufacturer of biscuits and other wheat products and uses this machine to facilitate carry debranning wheat. We have noticed from the catalogue placed by the learned Advocate that the Debranner milling machine is used for removing the bran by controlled abrasion and the process of removal of surface contaminants is incidental thereto. 5. We agree with the finding of the Commissioner (Appeals) that the function of the Debranner milling machine is beyond the scope of CTH 843710.00 and therefore it would be rightly classifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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