Parts of Drier/ parboiling parts classifiable under heading 8437 till circular 924/14/2010-CX got rescinded

Rippen Radiators & Heat Exchangers Pvt Ltd Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that Parts of Drier/ parboiling parts namely Heat Exchanges, Drier Fan and Aluminium Fin Tubes are classifiable under Chapter Heading 8437 and attracted NIL rate till Circular No. 924/14/2010-CX dated 19.05.2010 got rescinded. Facts- The issue involved in the present case is classification of goods i.e. Parts of Drier/ parboiling parts namely Heat Exchanges, Drier Fan and Aluminium Fin Tubes cleared by the appellant for Rice Mill machinery. The department has class...