9911796707
TMI Blog2008 (3) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, for the Appellant. Shri N. J. Kumaresh, SDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - This case involves a classification dispute. The appellants imported what they called "dampening system for mills". The bill of entry mentioned separately three components of the above sys tem, viz. "Electronical control", "Measuring section" and "Water dosage unit", each classified under SH 9032.89 of the First Schedule to the Customs Tariff Act. The Assessing Officer assessed the goods accordingly, whereupon the assessee paid duty and cleared the goods. However, the assessee claimed reassessment of the goods under SH 8437.80 of the Customs Tariff Schedule. This claim was rejected by the original authority, which class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears that the "measuring section" in the machine contains temperature and humidity measuring devices. These parameters of food grains (to be dampened) are measured so as to determine the quantity of water to be added for dampening the grains. The dampening of food grains is the principal function of the machine, which is done by the "water dosage unit" iii the system. On a perusal of the relevant invoice, which is also available on record, we find that one piece each of "electronic control", "measuring section" and "water dosage unit" were imported by the appellants. It is not difficult to discern that item no. 1 in the above list represents the 'electronic control unit' mentioned as the first item in the invoice; that the items mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustry for cleaning, sorting or grading grain prior to milling. In this case, it is not in dispute that the goods imported by the assessee were intended for dampening of food grains prior to milling. That a few items mentioned in the list of components given h the catalogue were not found in the consignment imported by the assessee would not affect classification of the composite item as "Grain dampening machine" inasmuch as the HSN Notes say that such machine may or may not incorporate heating or weighing apparatus. S. No. 8 in the aforesaid list mentions weigher, mechanical or electrical; S. No. 2 of the list mentions voltage 110-250 A.C; S. No. 4 in the list mentions Water inflow, while S. No. 7 mentions Grain inflow. Non-inclusion of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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