https://www.taxtmi.com/caselaws?id=205933 Moisture testing machines used solely to determine moisture content in grains, cereals, pulses and seeds were treated as checking or measuring instruments rather than machines for cleaning, sorting or grading grain. On that functional basis, the goods were found not to fit Chapter Heading 8437.00 and were classified under Chapter Heading 9031.00. The earlier Tribunal view on the same product was followed, resulting in classification under Chapter Heading 9031.00 instead of Chapter Heading 8437.00. en-us Thu, 11 Aug 2011 00:00:00 +0530 Mon, 03 Oct 2011 03:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205933 Moisture testing machines used solely to determine moisture content in grains, cereals, pulses and seeds were treated as checking or measuring instruments rather than machines for cleaning, sorting or grading grain. On that functional basis, the goods were found not to fit Chapter Heading 8437.00 and were classified under Chapter Heading 9031.00. The earlier Tribunal view on the same product was followed, resulting in classification under Chapter Heading 9031.00 instead of Chapter Heading 8437.00. Case-Laws Central Excise Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205933