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of <h1>Rice Par-Boiling Machinery Reclassified Under CETH 8419; Previous Circular Rescinded to Protect Revenue Interests.</h1> The circular addresses the classification of rice par-boiling machinery under the Central Excise tariff. It references a prior circular and a tribunal judgment that prompted a re-examination of the classification criteria. The circular concludes that rice par-boiling machines and dryers, which operate independently, do not qualify as composite or multi-function machines under CETH 8437. Instead, they should be classified under CETH 8419, as they do not function as grain dampening machines. The previous circular is rescinded, and actions are advised to protect revenue interests concerning past clearances.
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