https://www.taxtmi.com/caselaws?id=346445 Tariff classification of imported parts for pellet mill and shrimp feed machinery turned on whether they were machinery for preparing animal feeding stuffs under Heading 8436 or parts of industrial food-manufacturing machinery under Heading 8438. The interpretation had to be read with the Section Notes, Chapter Notes and HSN Explanatory Notes, which indicate that Heading 8436 is confined to machinery of the kind used on farms and excludes equipment designed for industrial use. As the goods were found to be parts of machinery for manufacturing shrimp feed, and not shown to be meant for use on the appellant's own farm, the claim under Heading 8436 failed and classification under Heading 8438 was upheld. en-us Thu, 10 Aug 2017 00:00:00 +0530 Tue, 05 Mar 2019 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346445 Tariff classification of imported parts for pellet mill and shrimp feed machinery turned on whether they were machinery for preparing animal feeding stuffs under Heading 8436 or parts of industrial food-manufacturing machinery under Heading 8438. The interpretation had to be read with the Section Notes, Chapter Notes and HSN Explanatory Notes, which indicate that Heading 8436 is confined to machinery of the kind used on farms and excludes equipment designed for industrial use. As the goods were found to be parts of machinery for manufacturing shrimp feed, and not shown to be meant for use on the appellant's own farm, the claim under Heading 8436 failed and classification under Heading 8438 was upheld. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346445