HSN Explanatory Notes support classifying an integrated...

HSN Explanatory Notes support classifying an integrated industrial shrimp-feed production plant under CTH 8438 80 90, rather than Heading 8436, because Heading 8436 excludes machinery designed for industrial use while Heading 8438 specifically covers industrial preparation or manufacture of food for animal consumption. Classification depends on the machinery's nature, design, character and commercial function; project-import approval does not control tariff classification. The resulting reassessment and additional customs duty were upheld. Separately, a communication during provisional assessment that neither finalised assessment nor determined duty or classification may not be an appealable order; rejection as time-barred was set aside and remanded to consider maintainability, finalisation, limitation and merits.