https://www.taxtmi.com/caselaws?id=371709 Rice bucket elevators and rice conveyors specially designed for rice milling machinery, and supplied as part of a composite rice mill setup, were classifiable under Heading 8437 because Section XVI Notes 3, 4 and 5 require composite machines to be classified according to their principal function. The goods were used only for transporting and feeding grain within the rice milling process, so they formed integral components of the composite rice milling machine. HSN explanatory notes could not displace the clear tariff section notes, and the precedent on general-purpose conveyors and elevators was distinguished on facts. Duty demand, interest and penalties based on Heading 8428 were therefore unsustainable. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371709 Rice bucket elevators and rice conveyors specially designed for rice milling machinery, and supplied as part of a composite rice mill setup, were classifiable under Heading 8437 because Section XVI Notes 3, 4 and 5 require composite machines to be classified according to their principal function. The goods were used only for transporting and feeding grain within the rice milling process, so they formed integral components of the composite rice milling machine. HSN explanatory notes could not displace the clear tariff section notes, and the precedent on general-purpose conveyors and elevators was distinguished on facts. Duty demand, interest and penalties based on Heading 8428 were therefore unsustainable. Case-Laws Central Excise Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371709