https://www.taxtmi.com/caselaws?id=372888 Belt conveyors and bucket elevators specially designed for rice mills and supplied as part of a composite rice milling machine were held classifiable under Chapter Heading 8437, not 8428. The tariff notes on composite machines and machines performing a clearly defined function required classification by the principal function of the complete machinery, and the goods were treated as integral components of rice mill machinery rather than general-use equipment. Reliance on HSN explanatory notes was rejected where the tariff position was clear. The related demand, interest, and penalty therefore could not survive. en-us Wed, 26 Dec 2018 00:00:00 +0530 Sat, 16 Nov 2019 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372888 Belt conveyors and bucket elevators specially designed for rice mills and supplied as part of a composite rice milling machine were held classifiable under Chapter Heading 8437, not 8428. The tariff notes on composite machines and machines performing a clearly defined function required classification by the principal function of the complete machinery, and the goods were treated as integral components of rice mill machinery rather than general-use equipment. Reliance on HSN explanatory notes was rejected where the tariff position was clear. The related demand, interest, and penalty therefore could not survive. Case-Laws Central Excise Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372888