https://www.taxtmi.com/caselaws?id=209573 Where par-boiling and drying equipment function independently rather than as part of a composite rice-milling machine, classification under Heading 8419 applies and not Heading 8437. The Board circular, read with Section Notes 3 and 4 of Section XVI and Chapter Note 2 of Chapter 84, supports Heading 8437 only when the machinery forms part of a rice-mill combination performing the principal rice-milling function. On the facts recorded by the Commissioner, the plants had separate functions and were not integral to a composite rice-milling machine, so the assessee's reliance on the circular and a prior concession-based decision failed. The classification under Heading 8419 was upheld. en-us Tue, 15 Mar 2011 00:00:00 +0530 Mon, 15 Jul 2013 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209573 Where par-boiling and drying equipment function independently rather than as part of a composite rice-milling machine, classification under Heading 8419 applies and not Heading 8437. The Board circular, read with Section Notes 3 and 4 of Section XVI and Chapter Note 2 of Chapter 84, supports Heading 8437 only when the machinery forms part of a rice-mill combination performing the principal rice-milling function. On the facts recorded by the Commissioner, the plants had separate functions and were not integral to a composite rice-milling machine, so the assessee's reliance on the circular and a prior concession-based decision failed. The classification under Heading 8419 was upheld. Case-Laws Central Excise Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209573