2010 (10) TMI 230

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.... relates to the classification of the product. While it is the case of the department that the products are classifiable under Central Excise Tariff Heading (CETH) 8419 whereas it is the case of the assessee that the same are classifiable under CETH 8437. 3.Learned counsel for the appellants in that regard has drawn our attention to the Board Circular No. 924/14/2010-CX., dated 19th May 2010 wherein the Board after considering the matter in relation to the subject of classification of rice parboiling machinery has observed thus : "4.1 On examination of the issue, the Board observes that the General rules for interpretation of Central Excise Tariff provide that "for legal purposes, classification shall be determined according to t....

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....cription in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480. Heading 8419 does not, however, cover : (a)     germination plant, incubators or brooders (heading 8436); (b)     grain dampening machines (heading 8437); (c) .... (d) ... (e) ....." 4.2 Parboiling machinery, drier plant and rice mill in conjunction form the paddy processing. Thus such a plant can be considered as composite machines fitted together to perform the function of rice milling which is the principal function of such a combination. Thus in terms of ....