https://www.taxtmi.com/caselaws?id=388699 Conveyors and elevators specifically manufactured for use with rice milling and food processing machinery were treated as composite machinery components, so classification followed the principal machine performing the main function. The tariff section notes governing composite machines prevailed over the explanatory notes, and the dedicated end-use of the goods in the milling industry supported classification under Chapter Heading 8437 rather than the general machinery heading in Chapter Heading 8428. On that basis, the contrary duty demand, interest and penalty could not be sustained and the impugned liability was set aside. en-us Wed, 04 Sep 2019 00:00:00 +0530 Thu, 21 Nov 2019 10:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388699 Conveyors and elevators specifically manufactured for use with rice milling and food processing machinery were treated as composite machinery components, so classification followed the principal machine performing the main function. The tariff section notes governing composite machines prevailed over the explanatory notes, and the dedicated end-use of the goods in the milling industry supported classification under Chapter Heading 8437 rather than the general machinery heading in Chapter Heading 8428. On that basis, the contrary duty demand, interest and penalty could not be sustained and the impugned liability was set aside. Case-Laws Central Excise Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388699