Circular No. 982 / 06 / 2014 CX Dated: 15.05.2014
Subject - Classification of rice par-boiling machinery reg.
I am directed to draw your attention to Circular No.
924/14/2010-CX dated 19.05.2010 on the subject of classification of rice
par-boiling machinery under the Central Excise tariff. References have been
received from trade and field to re-examine the circular consequent to the
judgement of the Honble Tribunal in case of M/s Jyoti Sales Corporation
[2011(272) E.L.T. 689 (Tri Del) & 2011 - TIOL 1498 CESTAT-DEL]. The
circular has since been re-examined.
2. The classification of rice par-boiling machinery would be guided by Note 2 to
Chapter 84 read with Note 3 to Section XVI. The par-boiling machine and dryer
are self-contained machines which are designed to be installed independently and
which perform their respective functions independently. Therefore, though they
may be installed in a rice mill to work in conjunction with the milling
machinery, the par-boiling machine and dryer do not appear to satisfy the
requirements of Section Note 3 to be called composite machines/multi-function
machines meriting classification under CETH 8437. Further, par-boiling machinery
does not constitute grain dampening machine as the end result of par-boiling of
rice is reduction in the moisture of paddy. In view of the above, rice
par-boiling machine and dryer would merit classification under CETH 8419 as per
Note 2 to Chapter 84.
3. Circular No. 924/14/2010-CX dated 19.5.2010 is rescinded and it is directed
that classification of rice par-boiling machine and dryer may be made under CETH
8419. Necessary action to protect the revenue interest in respect of past
clearances may also be taken.
Yours faithfully,
(Pankaj Jain)
Under Secretary (CX-1)
F. No. 167/42/2009-CX.1
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