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TMI Blog2017 (6) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... ct matter of the present dispute are admittedly parts suitable for use solely or principally with machines falling under 8437. In terms of the Section Note above, the items in question are required to be classified with the machines of that kind i.e., 8437 - appeal rejected - decided against Revenue. - E/419/2004-DB - Final Order No. 20597/2017 - Dated:- 1-5-2017 - Shri S.S Garg, Judicial Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the classification finalized in respect of the following two products. Sl. No. Description Classification as per Order-in-Original Classification as per Commissioner (Appeals) 1 Air Jet Filters 8421.10 8437 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned DR submitted that the items may be classified under 8421.10 as held by the original authority. However, the learned advocate submitted that these two items are specifically designed as parts for use with rice milling machinery. In fact, these two items are useful in removing dust particles from seeds/grains as well as separating seeds from grains. He also submitted that in terms of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use with machines used in the milling industry, Section Note 2 to Section XVI deals with the classification of parts of machines. The operative part of Note 2 is reproduced below: 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are the subject matter of the present dispute are admittedly parts suitable for use solely or principally with machines falling under 8437. In terms of the Section Note above, the items in question are required to be classified with the machines of that kind i.e., 8437. 5. In view of the above findings, we find no reasons to interfere with the impugned order. Accordingly, Revenue appeal is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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