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Rice Milling Machinery Parts Classified Under Chapter 8437 of Central Excise Tariff Act Deemed Legally Sound.
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....Classification of goods - The belt conveyors and bucket elevators specifically manufactured as the part of rice milling machinery along with other machinery of rice mill by the appellants merit classification under chapter heading No. 8437 of CETA, 1985 - There is no legal infirmity in the impugned judgment and order....