https://www.taxtmi.com/caselaws?id=773394 Parboiling machinery, drier plants and their parts fall under Heading 8419 when their manufactured function is temperature treatment through soaking, steaming and drying, rather than under the industry-specific Heading 8437 based on later use in rice milling. Classification depends on the goods' function as cleared from the factory. However, a Board circular classifying the goods under Heading 8437 remained binding until its rescission on 15.05.2014; the revised classification could not retrospectively create duty liability. Duty therefore applies only from that date, while interest and penalty are not sustainable, with recomputation required. en-us Wed, 16 Apr 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773394 Parboiling machinery, drier plants and their parts fall under Heading 8419 when their manufactured function is temperature treatment through soaking, steaming and drying, rather than under the industry-specific Heading 8437 based on later use in rice milling. Classification depends on the goods' function as cleared from the factory. However, a Board circular classifying the goods under Heading 8437 remained binding until its rescission on 15.05.2014; the revised classification could not retrospectively create duty liability. Duty therefore applies only from that date, while interest and penalty are not sustainable, with recomputation required. Case-Laws Central Excise Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773394