2004 (11) TMI 372

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.... C. Barnwal, SDR, for the Respondent. [Order]. - In this appeal, which has been preferred against the impugned order-in-appeal, the issue relates to the classification of goods known as Moisture Testing Machines. The appellants are engaged in the manufacture of these machines and has sought classification under Chapter Heading 8437.00 of the CETA chargeable to nil rate of duty whereas the Reven....

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..... 5. We have heard both the sides and gone through the record. The Chapter Heading/sub-headings 8437.00 and 9031.00 of the CETA along with the HSN Explanatory notes are reproduced below :- "(A) 8437. - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other tha....

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....ins undisputed that the Moisture testing machines in question, are used solely for the purpose of determining moisture contents in wheat, paddy, grains/Cereals, pulses, etc. These machines are not used for cleaning sorting or grading grain or dried leguminous vegetables. The grading and sorting of the grains/cereals is done later on and not through these machines. The arguments of the learned Coun....

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....es do not fall within the ambit of Chapter Heading 8437.00 even if read with the HSN Explanatory Notes to this Chapter, reproduced above. 8. On the other hand, keeping in view the functions of these machines, which is to ascertain the moisture contents in the grains/seeds, it can be safely and legally concluded that these are checking/measuring instruments falling under Chapter Heading 9031.....