https://www.taxtmi.com/caselaws?id=372888 The Tribunal ruled in favor of the appellants, classifying belt conveyors and bucket elevators under Chapter Heading No. 8437 of the Central Excise Tariff Act, 1985. The conveyors and elevators, specifically designed for rice mills and part of a combination of machines used in rice milling, were deemed to perform the function of milling. The Tribunal emphasized the clarity of Section Notes over HSN Explanatory notes, citing precedents and technical opinions to support the classification. Consequently, the impugned order was set aside, dismissing the demand for duty and penalties against the appellants. 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 The Tribunal ruled in favor of the appellants, classifying belt conveyors and bucket elevators under Chapter Heading No. 8437 of the Central Excise Tariff Act, 1985. The conveyors and elevators, specifically designed for rice mills and part of a combination of machines used in rice milling, were deemed to perform the function of milling. The Tribunal emphasized the clarity of Section Notes over HSN Explanatory notes, citing precedents and technical opinions to support the classification. Consequently, the impugned order was set aside, dismissing the demand for duty and penalties against the appellants. Case-Laws Central Excise Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372888