CBEC clarifies that rice par-boiling machine and dryer to be classified under Central Excise Tariff Heading (CETH) 8419 instead of CETH 8437; Said machines cannot be called as composite machines / multi-purpose machines meriting classification under CETH 8437; Above clarification issued pursuant to Delhi CESTAT ruling in Jyoti Sales Corporation

Excise Circular No. 982 / 06 / 2014 – CX dated May 15, 2014
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