2015 (2) TMI 1058

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....addy separator etc. The dispute in this case is about rice bucket elevator and rice conveyor . While the appellant were classifying these goods under heading 8437 as machinery used in Milling Industry where the tariff rate is nil, according to the department these goods are classifiable under heading 8428, as other lifting, handling, loading or unloading machinery (for example Lifts, escalators, conveyors, Teleferice) . On this basis, by the impugned order, the Commissioner, classifying the goods, in question, under heading 8428 has confirmed the duty demand of Rs. 4,95,16,617/- against the appellant company along with interest thereon under section 11AB and beside this, has imposed penalty of equal amount on them under section 11AC and pen....

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....be utilized to transport not only rice but anything else, is factually incorrect, as the St. Lango Institute of Engineering and Technology has specifically opined that these machines are only meant for rice milling industry, that college of engineering, Pune vide its letter dated 22.03.2013 in respect of similar goods being manufactured by M/s Eminence Equipment Pvt Ltd., Pune has also opined that grain discharger and Grain feeder are meant handling food grains, and that they are not suitable to handling material like cement, lime, coal, sand etc., and that in view of the above, the impugned order classifying the goods, in question, under heading 8428 and confirming duty demand and imposing penalty is not correct, that the appellants have s....