2013 (11) TMI 243

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.... (AR) PER : P K Das The relevant facts of the case in brief as revealed from the records are that the appellant imported Debranner Milling Machine vide bill of Entry No. 698596 dated 6.2.2004 and duly assessed under Customs Tariff Heading No. 843780.10 without extending the benefit of Notification No. 21/2002 (Sl. No. 267) as claimed by the appellant. The appellant filed an appeal before the....

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....e classified under 8437 10 00. 4. After hearing both sides and on perusal of the records, the relevant portion of the CTH 8437 is reproduced below:- 84.37 Machines 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   8437.1....

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....n the first stage the bran is removed by controlled abrasion and in the second stage friction polishes the grain and removes any adhering bran fragments.    Debranning removes surfaces contaminants such as bacteria, mould and agricultural chemicals.    The PeriTec process, incorporating the Satake VCW Debranning Machine, provides products of superior quality at higher ext....

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.....8437, indicates machinery used in milling industry. The "Bran cleaners" is specifically mentioned in Part (II)(c)(3). It is noted that milling machine for bran cleaner is outside the purview of sub-heading No.843710.00 4.3 It is contended by the learned Advocate that the appellant is a manufacturer of biscuits and other wheat products and uses this machine to facilitate carry debranning wheat.....