https://www.taxtmi.com/caselaws?id=372083 Rice bucket elevators and rice conveyors specially designed for use with rice milling machinery were classified under heading 8437 as machinery used in the milling industry, not under heading 8428 as general lifting, handling or loading equipment. Applying Section Notes 3, 4 and 5 to Section XVI of the Central Excise Tariff Act, 1985, the principal function of the composite rice-milling setup governed classification, and the HSN explanatory notes could not override the clear tariff notes. On that basis, the duty demand, interest and penalty founded on heading 8428 were held unsustainable, and the impugned classification order was set aside. en-us Thu, 25 Oct 2018 00:00:00 +0530 Tue, 18 Dec 2018 10:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372083 Rice bucket elevators and rice conveyors specially designed for use with rice milling machinery were classified under heading 8437 as machinery used in the milling industry, not under heading 8428 as general lifting, handling or loading equipment. Applying Section Notes 3, 4 and 5 to Section XVI of the Central Excise Tariff Act, 1985, the principal function of the composite rice-milling setup governed classification, and the HSN explanatory notes could not override the clear tariff notes. On that basis, the duty demand, interest and penalty founded on heading 8428 were held unsustainable, and the impugned classification order was set aside. Case-Laws Central Excise Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372083