Applicability of excise dury as per purposewise

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

26 June 2015 One company manufacturing a machinery uruli roaster ,then sales the same to various customers.Their major customers are flour mills and the company selling the Uruli roaster to flour mills without duty under HSN code 84378010 &84379010.If the same machinery used for any other purpose like for heating spices,ayurvedic medicines etc invoice the same with applicable excise duty under code 84388090,84386000 etc But as per authorities the machinery will be come under HSN code 84193900 & in HSN code classification purpose has no importance Our doubut is whether a single machinery can be classified in two HSN codes based on the purpose of using them ?

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