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TMI Blog2016 (12) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... is looked into, Revenue has not discharged its burden of proof to show the very purpose that the machinery serves. Various purpose are listed in the entry and treatment of materials by the processes involved as stated in the entry. The term ‘drying’ also appears in that entry but that cannot be read in isolation. Intention of the entry is to cover a machine or plant or laboratory equipment, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Shri B. Balamurugan, AC (AR) For the respondent ORDER Both sides are in controversy as to whether the impugned goods grain cleaning and drying machine (refer page-1 of the appellate order) was manufactured and cleared and such fall under the tariff entry 84.37 or under 84.19. 2. It is explained by the appellant that the goods are used by the milling industry f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rying, evaporating, vaporizing, condensing or cooling other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non electric. 8419.10 All goods other than parts 84.19.90 Parts 5. On the basis of the reason of classification apparent from the tariff entry, it is the submission of the appellant that Revenue s classification is not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its burden of proof to show the very purpose that the machinery serves. Various purpose are listed in the entry and treatment of materials by the processes involved as stated in the entry. The term drying also appears in that entry but that cannot be read in isolation. Intention of the entry is to cover a machine or plant or laboratory equipment, which is basically meant for the treatment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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