TaxTMI 
TaxTMI 
2001 (4) TMI 355
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....George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of grain driers manufactured by the appellant. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the classification of this product under heading 84.19 of the Tariff, not accepting the manufacturer's claim for classification....
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.... Machinery for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm type machinery". 3. The contention for the counsel for the appellant is that only that machinery which causes a simple change of temperature or causes the transformation of material resul....
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....the kind of transformation that is contemplated by the notes. In fact, the Explanatory Notes specify as classifiable in this heading dryers for various purposes. Sub-heading 31 is specifically "Driers for agricultural products". Although our tariff does not have this specific sub-heading, the fact that the heading is identically worded as that in the H.S.N. notes shows that such driers would be cl....