https://www.taxtmi.com/caselaws?id=412912 Imported screw/drag conveyors and bucket elevators used exclusively in a milling factory were classifiable under Heading 8437 as machinery or parts of the milling industry, not under the general lifting, handling and conveying heading under Heading 8428. Because the goods were declared and used as integral components of milling operations, the specific milling-industry heading prevailed over the general description. The reclassification by the lower authority was unsustainable, and the assessee obtained consequential relief. en-us Fri, 24 Sep 2021 00:00:00 +0530 Thu, 30 Sep 2021 09:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412912 Imported screw/drag conveyors and bucket elevators used exclusively in a milling factory were classifiable under Heading 8437 as machinery or parts of the milling industry, not under the general lifting, handling and conveying heading under Heading 8428. Because the goods were declared and used as integral components of milling operations, the specific milling-industry heading prevailed over the general description. The reclassification by the lower authority was unsustainable, and the assessee obtained consequential relief. Case-Laws Customs Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412912