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of <h1>Rice Parboiling Machinery Classified Under Tariff Heading 8437, Not 8419, Says Board; No Excise Duty Applicable.</h1> The circular addresses the classification dispute of rice parboiling machinery under tariff headings 8419 and 8437. The Rice Mill Machinery Manufacturers Association argues that these machines, integral to rice mills, should not be subject to excise duty under heading 8419. The Board examined the issue, considering the General Rules for Interpretation of Central Excise Tariff and relevant section and chapter notes. It concluded that rice parboiling machinery, being part of a composite machine with rice mills, should be classified under heading 8437. This classification aligns with the principal function of rice milling and excludes grain dampening machines from heading 8419.
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