https://www.taxtmi.com/caselaws?id=450226 CESTAT Hyderabad allowed appellant's appeal challenging classification of manufactured items. Revenue sought to reclassify goods based solely on company director's statement without obtaining technical expert opinion. Tribunal found goods were specifically manufactured for rice mill industry as part of composite machinery. Following precedent from Alpsco Gaintech case affirmed by SC, Tribunal held conveyors and elevators used exclusively in rice milling industry merit classification under chapter heading 8437. Revenue failed to demonstrate independent function of items. Demands, interest, and penalty set aside as unsustainable. en-us Thu, 29 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450226 CESTAT Hyderabad allowed appellant's appeal challenging classification of manufactured items. Revenue sought to reclassify goods based solely on company director's statement without obtaining technical expert opinion. Tribunal found goods were specifically manufactured for rice mill industry as part of composite machinery. Following precedent from Alpsco Gaintech case affirmed by SC, Tribunal held conveyors and elevators used exclusively in rice milling industry merit classification under chapter heading 8437. Revenue failed to demonstrate independent function of items. Demands, interest, and penalty set aside as unsustainable. Case-Laws Central Excise Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450226