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TMI Blog2019 (1) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... os. E/50619 & 50620/2015-EX[DB] - FINAL ORDER NOs 72926-72927/2018 - Dated:- 26-12-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Manoj Kumar (Advocate) for Appellant(s) Shri Pradeep Kumar Dubey (Superintendent) AR for Respondent(s) ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein demand has been confirmed by classifying the part of rice machinery i.e., belt conveyor and bucket elevator under Chapter Heading No. 8428 of Central Excise Tariff Act, 1985. 2. The facts of the case are that the appellants are manufacturer of Rice Milling Machinery along with belt conveyors and Bucket Elevator and various other parts of Rice Mills Machinery. Revenue is of the view that as the appellants are manufacturing conveyors and elevators which are more appropriately classifiable under Chapter Heading No.8428 of Central Excise Tariff Act, 1985, therefore, they cannot be classified under Chapter Heading No.8437 of Central Excise Tariff Act, 1985 as machinery using in milling. In these set of facts the proceedings were initiated against the appellant to classify the same under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nderground use u 12% 8428 32 00 Other, bucket type u 12% 8428 33 00 Other, belt type u 12% 8428 39 00 Other u 12% 8428 40 00 Escalators and moving walkways u 12% 8428 60 00 Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars u 12% 8428 90 Other machinery : 8428 90 10 For coal handling u 12% 8437 MACHINES FOR CLEANING, SORTING OR GRADING SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHINERY USED IN THE MILLING INDUSTRY OR FOR THE WORKING OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER THAN FARM-TYPE MACHINERY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classified in the heading appropriate to that function. 5. For the purposes of these notes, the expression machine means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85. On going through the above provisions, we find that the conveyors and elevators manufactured by the appellants are designed, specifically, for rice mills which has not been disputed by the adjudicating authority in the impugned order, wherein it has been observed by the adjudicating authority that the goods in question are basically conveyors elevators, which are used for the transportation of the rice in a rice mill from one stage to the another. They can be horizontal as well as vertical as per the requirement of the Industry . These conveyors and elevators manufactured by the appellants specifically designed for use in rice mills are supplied alongwith the other rice mill machinery to the rice millers. These facts are not in dispute, therefore, the combination of machines and the conveyors and elevators supplied by the appellants alongwith other rice milling machinery to the rice millers is a combination of machine which ultimately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e further take a note of the fact that in the case of Moped Assembly (supra) this Tribunal has observed that sheet metal components for use exclusively in rice milling industry classifiable under chapter heading No. 8437. Admittedly, in this case, these conveyors and elevators are specifically used for rice milling industry as the part of the composite machinery of rice milling, therefore, having merit classification under chapter heading No. 8437. 8. We have also gone through the decision of the Hon ble Apex Court in the case of G. S. Auto International Ltd. (supra) wherein the Hon ble Apex Court observed as if the items specifically made for specific machine would be classifiable as part of the said machine and not under the general heading. Admittedly, in the case in hand, the conveyors and elevators are for specific use of rice milling industry and nowhere else, in that circumstances, the same merits classification as per the rice milling machinery under tariff heading No. 8437. 9. The Ld. AR heavily relied on the decision of Eminence Equipments Pvt. Ltd. (supra) to say that conveyors and elevators used for rice mills is to be classified under chapter heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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