Imported machinery for poultry feed milling classified correctly under Customs Tariff Heading 8436 10 00

The Tribunal allowed the Assessee's appeal and dismissed the Revenue's appeal regarding the classification of imported machinery for poultry feed milling. The goods were held to be classifiable under Customs Tariff Heading (CTH) 8436 10 00, as they were considered machinery for preparing animal feed, not falling under CTH 9406 00 93 or CTH 8479 90 90. The reclassification under CTH 9406 00 93 and later under CTH 8479 90 90 was found to be incorrect, and the Appeals were disposed of accordingly.

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Issues involved: Classification of imported goods under Customs Tariff Headings (CTH) 8436 10 00, 9406 00 93, and 8479 90 90.

Summary:
The Assessee imported machinery for poultry feed milling and classified it under CTH 8436 10 00, but the authorities reclassified it under CTH 9406 00 93 and later under CTH 8479 90 90. The Assessee and the Revenue both appealed against the reclassification.

Classification under CTH 8436 10 00:
The Assessee argued that the goods fall under CTH 8436 as they are machinery for preparing animal feed, not under CTH 9406 or CTH 8479. They provided evidence supporting their claim, including documents like proforma invoice and packing list. The Tribunal noted that the goods were described as feed milling machinery in the documents, and there was no evidence to suggest otherwise. The specific entry under CTH 8436 10 00 for machinery preparing animal feed should be considered first before the general entry under CTH 8479 90 90.

Classification under CTH 9406 00 93:
The Adjudicating Authority classified the goods under CTH 9406 00 93, relating to silos for storing ensilage. However, the Assessee argued that the imported goods were parts of milling machines and not silos. They provided expert opinion that ensilage cannot be done in metal silos. The Tribunal found no evidence that the goods were silos or used for storing ensilage, thus disagreeing with the classification under CTH 9406.

Commissioner (Appeals) reclassification under CTH 8479 90 90:
The Commissioner (Appeals) reclassified the goods under CTH 8479 90 90, which the Tribunal deemed as going beyond the issue without notifying the Assessee, violating principles of natural justice. The specific classification under CTH 8436 10 00 should have been followed instead.

Decision:
The Tribunal allowed the Assessee's appeal, dismissing the Revenue's appeal. The reclassification was deemed incorrect, and the goods were held to be classifiable under CTH 8436 10 00. The Appeals were disposed of accordingly.

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