Tariff classification for milling machinery: specific use in the milling industry prevails over the general conveying heading.

Imported screw/drag conveyors and bucket elevators used exclusively in a milling factory were classifiable under Heading 8437 as machinery or parts of the milling industry, not under the general lifting, handling and conveying heading under Heading 8428. Because the goods were declared and used as integral components of milling operations, the specific milling-industry heading prevailed over the general description. The reclassification by the lower authority was unsustainable, and the assessee obtained consequential relief.

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Issues: Whether imported screw/drag conveyors and bucket elevators used in a milling factory were classifiable under Heading 8437 as machinery or parts used in the milling industry, or under Heading 8428 as lifting, handling, loading or unloading machinery.

Analysis: The goods were declared in the bills of entry as feed mill equipment and materials, and the record showed that they were imported for use only in the milling factory as integral components of the manufacturing process. Heading 8428 covers lifting, handling and conveying machinery of a general character, whereas Heading 8437 specifically covers machinery used in the milling industry and parts thereof. In view of the specific use of the imported items in milling operations, and following the earlier decisions relied upon, the explanatory material could not displace the tariff description applicable to goods designed for use in the milling industry.

Conclusion: The imported goods were correctly classifiable under Heading 8437 and not under Heading 8428. The reclassification made by the lower authority was unsustainable.

Final Conclusion: The appeal succeeded, the impugned order was set aside, and the assessee obtained consequential relief.

Ratio Decidendi: Goods specifically imported for exclusive use in the milling industry are to be classified under the milling-industry heading and not under the general heading for lifting or conveying machinery.

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