https://www.taxtmi.com/caselaws?id=96163 Grain driers that effect a temperature-based transformation of grain or similar agricultural produce are classifiable under Heading 84.19 as machinery for treatment of materials by a process involving change of temperature, including drying. The explanatory notes show that transformation does not require loss of identity, and dryers for agricultural products fall within that heading. Heading 84.37 is narrower, covering machinery used in the milling industry or for treatment of grain before milling. Because the machine was also usable for oilseeds, seeds, distilleries and seed-processing plants, it was not confined to milling-industry machinery. The goods were therefore correctly classified under Heading 84.19 and not Heading 84.37. en-us Sat, 28 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 16:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96163 Grain driers that effect a temperature-based transformation of grain or similar agricultural produce are classifiable under Heading 84.19 as machinery for treatment of materials by a process involving change of temperature, including drying. The explanatory notes show that transformation does not require loss of identity, and dryers for agricultural products fall within that heading. Heading 84.37 is narrower, covering machinery used in the milling industry or for treatment of grain before milling. Because the machine was also usable for oilseeds, seeds, distilleries and seed-processing plants, it was not confined to milling-industry machinery. The goods were therefore correctly classified under Heading 84.19 and not Heading 84.37. Case-Laws Central Excise Sat, 28 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96163