Dispute Over Rice Bucket Elevator Classification: Is it Machinery for Lifting or Milling? Impacts Central Excise Duties.

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....Classification of goods - rice bucket elevator - rice conveyor - according to the department these goods are classifiable under heading No. 8428, as “other lifting, handling, loading or unloading machinery - merit classification on the items in question under chapter heading No. 8437 as “machinery used in Milling Industry”.....