https://www.taxtmi.com/caselaws?id=84586 Silo grain storage complexes with integrated loading, unloading, handling, aeration and grain-preservation functions are classified according to their principal use and the most specific applicable tariff heading. Where the complex is used mainly by the milling industry and falls within Heading 84.37, residuary Headings 84.78 and 84.79 do not apply because residuary classification is available only in the absence of specific coverage. Classification under Heading 84.37 also brings the product within the scope of the exemption available under Notification No. 111/88 for the relevant tariff headings. en-us Fri, 10 Nov 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84586 Silo grain storage complexes with integrated loading, unloading, handling, aeration and grain-preservation functions are classified according to their principal use and the most specific applicable tariff heading. Where the complex is used mainly by the milling industry and falls within Heading 84.37, residuary Headings 84.78 and 84.79 do not apply because residuary classification is available only in the absence of specific coverage. Classification under Heading 84.37 also brings the product within the scope of the exemption available under Notification No. 111/88 for the relevant tariff headings. Case-Laws Central Excise Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84586