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TMI Blog2021 (9) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the 9 bills of entry, 8 bills of entry were facilitated through RMS. During audit, it appeared to the department that HSN Notes under the CTH 8428 clearly specifies that all types of conveyors and elevators used for transporting grains, straw, hay, sawdust etc. are to be classified under the Tariff Heading 8428. That appellants are not eligible for the concessional rate of duty as the goods are to be classified under CTH 8428. Demand notice was issued proposing to reclassify the subject goods under 8428 and to demand short-paid duty. The appellant replied on 2.5.2011 inter alia stating that the goods being part of feed mill machinery are rightly classifiable under CTH 84379090 where the duty is BCD @ 7.5% and CVD nil. After due proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision also was affirmed by the Hon'ble Supreme Court reported in 2019 (368) ELT A225 (SC). Similar view was taken by the Tribunal in the case of Sona Foods (India) Vs. CCE reported in 2019 (368) ELT 162 (Tri. All.). The said decision has been affirmed by the Hon'ble Supreme Court as reported in 2019 (368) ELT A50 (SC). He prayed that the appeal may be allowed. 4. The learned AR Shri S. Balakumar supported the findings in the impugned order. 5. Heard both sides. 6. The issue involved is with regard to the classification of 'screw / drag conveyors and bucket elevators" imported by the appellant. The learned counsel has described the nature of the bucket elevators and conveyors imported by them and used in their milling factory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84282011 ---- Belt conveyors u 12% 84282019 ---- Other u 12% 84282020 --- Pneumatic elevators u 12% - Other continuous-action elevators and conveyors, for goods or materials : 84283100 -- Specially designed for underground use u 12% 84283200 -- Other, bucket type u 12% 84283300 -- Other, belt type u 12% 84283900 -- Other u 12% 84284000 - Escalators and moving walkways u 12% 84286000 - Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars u 12% 842890 - Other machinery : 84289010 --- For coal handling u 12% 8437 MACHINES FOR CLEANING, SORTING OR GRADING SEED,GRAIN OR DRIED LEGUMINOUS VEGETABLES ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s categorically observed that explanatory notes have no force of law and they are only for guidance whereas the findings of the Ld. Commissioner (Appeals) is on the basis of Central Excise Tariff Act, 1985 enacted by Indian Parliament. Therefore, it was held that the ground raised by the Revenue is not sustainable. Admittedly, in the case in hand, the revenue is heavily relied on the HSN explanatory note to Section 16 of the Central Excise Tariff Act to say that the conveyors and elevators are classifiable under heading No. 8428 is not applicable to the facts of the present case. We further take a note of the fact that explanatory note itself classifying feeder machines designed to ensure local and even flow of grain to the crushing rollers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 No. 8428. We have gone through the facts in the case of Eminence Equipments Pvt. Ltd. (supra) was not manufacturing the elevators and conveyors only for rice millers but were supplying the same to other industries like breweries etc., therefore, the items manufactured by Eminence Equipments Pvt. Ltd (supra) were of general nature and not for specific use to the machines of milling industry. Further, the conveyors and elevators manufactured by M/s. Eminence Equipments Pvt. Ltd. (supra) did not come under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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