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of <h1>Tribunal Decision: Debranner milling machine classified under 8437 80.10, not 8437 10.00</h1> The Tribunal upheld the original assessment and classification decision, ruling that the Debranner milling machine should be classified under Customs ... Classification of goods - Import of Debranner Milling Machine - Benefit of Notification No. 21/2002 (Sl. No. 267) - Classification under CTH 843710.00 - Held that:- the CTH 843710.00 is a specific Heading for 'machines for cleaning, sorting or grading seed, grain or grading seed, grain or dried leguminous vegetables”. The other machineries are covered under Sub-heading No. 8437.80 - Note (1) to HSN Classification of sub-heading 8437.10 covers machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables etc. by winnowing, blowing, rotating winnowers and seed or grain selectors, special machines for selecting and grading seed for planting. Note (II) of the said Explanatory Notes to HSN for Heading No.8437, indicates machinery used in milling industry. The “Bran cleaners” is specifically mentioned in Part (II)(c)(3). It is noted that milling machine for bran cleaner is outside the purview of sub-heading No.843710.00. Function of the Debranner milling machine is beyond the scope of CTH 843710.00 and therefore it would be rightly classifiable under CTH 8437 80.10 which specifically covers flour mill machineries - Decided against assessee. Issues: Classification of Debranner Milling Machine under Customs Tariff HeadingAnalysis:1. Facts of the Case: The appellant imported a Debranner Milling Machine and claimed classification under CTH 843710.00, while it was assessed under Customs Tariff Heading No. 843780.10 without extending the benefit of a specific notification.2. Appellant's Argument: The counsel for the appellant argued that the machine was intended for cleaning, sorting, or grading seeds, emphasizing the machine's catalog and functionality. It was contended that the assessment under 843780.10 contradicted the HSN Explanatory Notes.3. Revenue's Position: The Revenue representative reiterated the findings of the Commissioner (Appeals), stating that the machine's primary function was removing bran from grains, not just cleaning or sorting seeds. Thus, it was argued that the machine did not fall under 843710.00.4. Legal Analysis: Upon reviewing the relevant Customs Tariff Heading 8437, it was observed that 843710.00 specifically pertains to machines for cleaning, sorting, or grading seeds, grains, or dried leguminous vegetables. The machine in question, as per the provided catalog, primarily focused on removing bran through controlled abrasion, indicating a different function beyond mere seed processing.5. HSN Classification Notes: Note (1) of the HSN Classification for sub-heading 8437.10 covers specific methods of seed and grain processing, while Note (II) refers to machinery used in the milling industry. The catalog for the Debranner machine highlighted its role in removing bran and surface contaminants, aligning with milling processes.6. Decision: The Tribunal agreed with the Commissioner (Appeals) that the Debranner milling machine's function exceeded the scope of 843710.00 and should be classified under CTH 8437 80.10, which covers flour mill machinery. Consequently, the appellant's appeal was rejected, upholding the original assessment and classification decision.This detailed analysis of the judgment showcases the legal reasoning behind the classification of the Debranner Milling Machine under the relevant Customs Tariff Heading, emphasizing the machine's primary function and alignment with specific classification criteria outlined in the HSN Explanatory Notes.
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