2011 (8) TMI 270

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....tmental Representative (DR) for the Revenue   Per Shri Justice R.M.S. Khandeparkar:   Heard the Advocate for the appellants and the DR for the respondent. This appeal arises from the order dated 26.9.2005 passed by the Commissioner (Appeals), Gurgaon. By the impugned order, the appeal filed by the appellants against the order dated 23.9.2004 passed by the Deputy Commissioner has be....

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....hese 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 Counsel that these machines are used solely in the milling industry also cannot be accepted as there is ample evidence on record to prove that these machines are also used by FCI,....

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....g 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 9031.00 of the CETA. The argument of the Counsel that this is a general Chapter Heading and as such, the specific Heading 8437 of CETA has to prevail over it for classifying the....