Machine for crumbling and processing Areca Nuts classifiable under CTH 8437: CESTAT Delhi

Dharampal Satyapal Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that machine imported for crumbling and processing Areca Nuts are classifiable under Customs Tariff Heading [CTH] 84371000. Thus, classification held by department under CTH 84798200 not tenable. Facts- The appellant filed Bill of Entry for clearance of machines imported by the appellant. During the test check of Bill of entry (BOE), in audit, it was observed by the department that the appellant imported the machines for their Areca Nut Plant declaring the Custom Tariff Heading CTH No. 84371000, for which the C...