https://www.taxtmi.com/caselaws?id=372085 Rice bucket elevators and rice conveyors made specifically for rice mills and supplied as part of a composite rice-milling system were treated as machinery used in the milling industry under Chapter Heading 8437, not as general-purpose equipment under Chapter Heading 8428. Classification was determined by the principal function of the composite system, applying Section Notes 3, 4 and 5 to Section XVI of the Central Excise Tariff Act, 1985. HSN explanatory notes were rejected as they cannot override clear tariff section notes. On that basis, the duty demand, interest and penalty were held unsustainable, and the impugned order was set aside. en-us Wed, 05 Dec 2018 00:00:00 +0530 Fri, 06 Nov 2020 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372085 Rice bucket elevators and rice conveyors made specifically for rice mills and supplied as part of a composite rice-milling system were treated as machinery used in the milling industry under Chapter Heading 8437, not as general-purpose equipment under Chapter Heading 8428. Classification was determined by the principal function of the composite system, applying Section Notes 3, 4 and 5 to Section XVI of the Central Excise Tariff Act, 1985. HSN explanatory notes were rejected as they cannot override clear tariff section notes. On that basis, the duty demand, interest and penalty were held unsustainable, and the impugned order was set aside. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372085