Rice mill machine manufactures association represented centd

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 August 2015 Can any one provide me the address of consultant they have represented before central excise case of rice mill machinery manufactures association of india

The case fact mentioned below

lassification of rice parboiling machinery -reg

Circular No 924/ 14/2010-CX

F.No. 167/42/ 2009-CX.4
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Custom
.....
New Delhi, the 19 May, 2010
To,
All the Chief Commissioner of Central Excise,
All the Chief Commissioner of Customs
All the Director General
All Commissioners,

Sir,
Subject: Classification of rice parboiling machinery -reg

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.

2. Paddy processing plant consists of sections with functions like parboiling, drying, rice milling and polishing . Parboiling plants and drier plants are used for steaming and drying paddy and also for reducing the moisture content in the paddy. The processed paddy is then sent to subsequent sections where husking, hauling, milling and polishing are undertaken. Briefly, parboiling process involves three stages, namely, pre-steaming, soaking and steaming. In the first stage, clean raw paddy is steamed for 3 to 5 minutes. In the second stage, pre-steamed paddy is soaked in water tanks for about 4-5 hours. In the last stage, the soaked paddy is passed through steaming process for 3-5 minutes. Subsequently, steamed rice are dried in a dryer. The dryer is also supplied alongwith parboiling rice machinery. It has been mentioned by the Association that 100% of parboil plant and equipment are used only in rice mill industry and that the parboiling process is exclusive to paddy. It has also been contended by the Association that parboiling units are integral part of rice mill. Subsequent to the parboiling process, the further process of dehusking and drying is carried out in the same unit. Therefore, parboiling rice machinery is an integral part of rice mill plant. Thus it has been argued by the Association that these machines merit classification under heading 8419 because of following main grounds:

i. Rice parboiling machineries are used only in rice mill plant.

ii. These are integral part of rice processing plant and these cannot function in isolation. Therefore, function of Rice parboiling machinery/ drying unit is complementary to other function of rice processing plant.