2003 (6) TMI 232

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....ma, Consultant, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal which has been preferred by the Revenue against the impugned order-in-appeal dated 17-7-2002 passed by the Commissioner (Appeals), the issue relates to the classification of Automatic Moisture Unit NC4. The Commissioner (Appeals) had classified this item under Chapter Heading 8437.90 as sought by....

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....e record. Admittedly, the respondents are having a flour mill producing wheat products viz. Atta, Maida, Suji and the manufacturing process requires moisture control unit as an essential part of milling plant. The disputed goods (automatic moisture unit) had been imported by them for using the same in the milling plant and its main function is to do proper dampening of the grains for processing. T....

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....xplanatory notes, it is quite evident that the grain dampening machines are classifiable under Heading 84.37 which covers the machinery used in the milling  industry.  Even the Customs authorities had classified these very goods when imported by other owners of the flour mills under this very heading on various occasions as is evident from the perusal of the impugned order-in-appeal. Thi....