2017 (6) TMI 40

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....chnical Member Mr. Parasivamurthy, AR For the Appellant Shri B. V. Kumar, Advocate For the Respondent ORDER The appeal is filed by Revenue against Order-in-Appeal No.6/2004-CE dated 16.1.2004 passed by Commissioner (A), Bangalore. The respondent is manufacturer of various parts for use in the rice milling machinery. They filed classification list claiming the classification of various ....

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....rating seeds from grains and are specifically designed to be used in the milling industry. While the original authority classified the two items as above under 8421.10 as machines for purifying liquid, air, or gases, however, in the impugned order, the classification of the machine has been finalized under 8437. Aggrieved by the said order, Revenue has filed the present appeal seeking the classifi....

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.... 8437 i.e. rice milling machinery. 4.   We have considered the submissions made from both sides and also perused the records. The two products in dispute find application in rice milling industry. Whereas the air jet filters are used for removing dust particles from seeds and grains, the super jet filter is used for separating seeds from grains. It is clear from the application of the....

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....29, 8538 and 8548) are in all cases to be classified in their respective headings;  (b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 853....