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TMI Blog2017 (8) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... machines clearly of a kind designed for industrial use - Notwithstanding the appellant's protestations that the impugned goods are parts of shrimp feed machinery for use in their own aqua farms, that does not come through from the facts on hand. Appellant has not adduced any proof to establish such a contention. On the other hand, the very name of the appellant, Laila Global Feed Pvt. Ltd., prima facie, appears to indicate that they are in the business of manufacture of shrimp feed. It is also not the case that appellant are only a shrimp farm and that they are importing the goods for use in production of shrimp feed in their own farm. As early as in 2002, the Hon'ble Supreme Court vide their judgment in Collector of Customs, Bombay Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) vide impugned order dt.29.12.2008. Hence the appellants are before this forum. 2. On 07.08.2017 when the matter came up for hearing, on behalf of appellant, Ld. Advocate Shri Derrick Sam made oral submissions which can be summarized as follows : (i) The imported goods are meant for manufacture of animal feed for the appellant's own aqua unit and therefore cannot be considered as industrial use. (ii) Even for industrial production, the goods merit classification under CTH 8436, as CTH 8438 is only a residual entry. (iii) The Tribunal in the case of Shanthi Polultry Farm Vs CC Chennai - 2017 (345) ELT 320 (Tri.-Chennai) has upheld the classification of machinery used for thermal/mechanical pre-treat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 8436 80 - Other machinery: 8436 80 10 --- Germination plant fitted with mechanical and thermal equipment u 20% - 8436 80 90 --- Other u 20% - - Parts: 8436 91 00 -- Of poultry-keeping machinery or poultry incubators and brooders kg. 20% - 8436 99 00 -- Other kg. 20% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20% - 8438 30 90 --- Other u 20% - 8438 40 00 - Brewery machinery u 20% - 8438 50 00 - Machinery for the preparation of meat or poultry u 20% - 8438 60 00 - Machinery for the preparation of fruits, nuts or vegetables u 20% - 8438 80 - Other machinery: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tariff entries have to be read in consonance with the Section and Chapter Notes not only of the Schedule to the Customs Tariff Act but also the notes laid down in the Harmonious System of Nomenclature (HSN) based on which the Customs Tariff Act has been codified. 4.4 The HSN notes for Heading 8436 reads as under : The HSN notes for 8436 reads .The heading covers machinery, not falling in headings 84.32 to 84.35, which is of the type used on farms (including agricultural schools, co-operatives or testing stations), in forestry, market gardens, or poultry-keeping or bee-keeping farms or the like. However, it excludes machines clearly of a kind designed for industrial use. 4.5 Notwithstanding the appellant's protestations that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Notes in the H.S.N. stating that, at best, these have only persuasive value. 2. This Court in Collector of Central Excise, Shillong v. Wood Craft Products Limited [1995 (77) E.L.T. 23] has said : We are of the view that the Tribunal as well as the High Court fell into the error of overlooking the fact that the structure of the Central Excise Tariff is based on the internationally accepted nomenclature found in the HSN and, therefore, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot, in case of a conflict, override the clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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