Functional classification of moisture testing machines supports treatment as checking instruments, not grain-processing equipment.

Moisture testing machines used solely to determine moisture content in grains, cereals, pulses and seeds were treated as checking or measuring instruments rather than machines for cleaning, sorting or grading grain. On that functional basis, the goods were found not to fit Chapter Heading 8437.00 and were classified under Chapter Heading 9031.00. The earlier Tribunal view on the same product was followed, resulting in classification under Chapter Heading 9031.00 instead of Chapter Heading 8437.00.

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Issues: Whether moisture testing machines were classifiable under Chapter Heading 8437.00 or under Chapter Heading 9031.00.

Analysis: The machines were found to be used solely for determining moisture content in grains, cereals, pulses and seeds, and not for cleaning, sorting or grading grain. On that functional basis, they did not answer the description of goods falling under Chapter Heading 8437.00. The earlier Tribunal decision on the same product was followed, holding that such machines are checking or measuring instruments and therefore fall under Chapter Heading 9031.00.

Conclusion: The proper classification was held to be under Chapter Heading 9031.00 and not under Chapter Heading 8437.00, against the assessee.

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