Classification of rice parboiling machinery - CBEC clarifies
IT has been brought to the notice of the Board that classification of Rice parboiling machinery is being disputed in certain jurisdictions. Two tariff headings under consideration for its classification are 8419 or 8437. It has been represented by the Rice Mill Machinery Manufacturers Association that the practice so far followed by the department was not to charge excise duty for many years but suddenly it has been sought to charge duty on these machines by proposing classification under heading 8419. The matter has been examined by the Board.
Board clarifies that Rice parboiling machinery and drier which are essentially for use in conjunction with the rice mill will merit classification under heading 8437.
CBEC Circular No. 924/14/2010-CX., Dated: May 19, 2010