2016 (12) TMI 772

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....lant  Shri B. Balamurugan,  AC (AR) For the respondent       ORDER Both sides are in controversy as to whether the impugned goods "grain cleaning and drying machine" (refer page-1 of the appellate order) was manufactured and cleared and such fall under the tariff entry 84.37 or under 84.19.  2.  It is explained by the appellant that the goods are ....

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....lling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non electric. 8419.10    All goods other than parts 84.19.90  Parts 5.  On the basis of the reason of classification apparent from the tariff entry, it i....

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....rawback of the notice.  5.  On merits, when the tariff entry is looked into, Revenue has not discharged its burden of proof to show the very purpose that the machinery serves.  Various purpose are listed in the entry and treatment of materials by the processes involved as stated in the entry.  The term 'drying' also appears in that entry but that cannot be read in isolation.&n....