Rice Bucket Elevator & Rice Conveyor classifiable as rice mill machinery under Heading No. 8437

GST/IDT : Where assessee was engaged in manufacture of Rice Milling Machinery and Parts thereof like rice bucket elevator (grain discharger), rice conveyor (grain feeder), paddy cleaner, paddy husker, paddy separator, etc., 'rice bucket elevator' and 'rice conveyor' specifically manufactured as part of rice milling machinery along with other machinery of rice merited classification under Heading No. 8437

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