https://www.taxtmi.com/caselaws?id=95347 Goods manufactured for use in rice-milling machinery were treated as classifiable under Chapter Heading 84.37, because the classification descriptions remained consistent before and after 1-3-1988 and matched the exemption entry. Chapter Notes 3 and 4 of Chapter 84 supported this classification, and the finding that the items were exclusively for use in rice-milling machinery reinforced eligibility. The cited Tribunal decision was also consistent with treating such goods as falling under Heading 84.37 when they were meant for exclusive use in milling machinery. On that basis, the goods were eligible for the benefit of Notification No. 111/88-C.E. en-us Fri, 22 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 13:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95347 Goods manufactured for use in rice-milling machinery were treated as classifiable under Chapter Heading 84.37, because the classification descriptions remained consistent before and after 1-3-1988 and matched the exemption entry. Chapter Notes 3 and 4 of Chapter 84 supported this classification, and the finding that the items were exclusively for use in rice-milling machinery reinforced eligibility. The cited Tribunal decision was also consistent with treating such goods as falling under Heading 84.37 when they were meant for exclusive use in milling machinery. On that basis, the goods were eligible for the benefit of Notification No. 111/88-C.E. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95347