https://www.taxtmi.com/caselaws?id=776065 Elevators and conveyors used in rice mill machinery were treated as classifiable under Chapter Heading 8437, with nil duty during the relevant period, following earlier Tribunal rulings upheld by the Supreme Court and departmental acceptance of that position. Parboiling and drying plants were also treated as classifiable under Chapter Heading 8437 because a beneficial departmental circular in force during the relevant period bound departmental officers. On limitation, the extended period was held unavailable because conflicting views on classification did not by themselves establish suppression, fraud, or wilful misstatement, so the demand failed on merits and limitation. en-us Fri, 01 Aug 2025 00:00:00 +0530 Mon, 04 Aug 2025 13:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776065 Elevators and conveyors used in rice mill machinery were treated as classifiable under Chapter Heading 8437, with nil duty during the relevant period, following earlier Tribunal rulings upheld by the Supreme Court and departmental acceptance of that position. Parboiling and drying plants were also treated as classifiable under Chapter Heading 8437 because a beneficial departmental circular in force during the relevant period bound departmental officers. On limitation, the extended period was held unavailable because conflicting views on classification did not by themselves establish suppression, fraud, or wilful misstatement, so the demand failed on merits and limitation. Case-Laws Central Excise Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776065