Regarding classification of rice par-boiling machinery

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....entral Excise, All the Chief Commissioners of Customs, All the Directors General. Sirs, Subject  -  Classification of rice par-boiling machinery - reg. I am directed to draw your attention to Circular No. 924/14/2010-CX dated 19.05.2010 on the subject of classification of rice par-boiling machinery under the Central Excise tariff.  References have been received from t....

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....e machines/multi-function machines meriting classification under CETH 8437.  Further, par-boiling machinery does not constitute grain dampening machine as the end result of par-boiling of rice is reduction in the moisture of paddy.   In view of the above, rice par-boiling machine and dryer would merit classification under CETH 8419 as per Note 2 to Chapter 84. 3.  Circular N....