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Issues: Whether the refrigerating machinery manufactured by the assessee was classifiable under Heading 84.18 or Heading 84.19 of the Central Excise Tariff Act, 1985, and whether the exemption under Notification No. 56/95 dated 16-3-95 was available.
Analysis: The equipment was found to have a cooling effect of minus 20 C. The HSN Explanatory Notes to Heading 84.18 cover refrigerators and refrigerating equipment operating around zero degree or below, while the notes to Heading 84.19 exclude refrigerating machinery and heat pumps of Heading 84.18. The accepted temperature range and the product description showed that the item was refrigerating machinery and not machinery carrying out the processes covered by Heading 84.19. The reasoning was consistent with the cited Tribunal decisions. The benefit of Notification No. 56/95 was also upheld, since the notification extended partial exemption to goods falling under Heading 84.18.
Conclusion: The item was correctly held classifiable under Heading 84.18, the exemption was allowable, and the Revenue's challenge failed.
Ratio Decidendi: Refrigerating machinery operating at zero degree or sub-zero temperatures falls under Heading 84.18, and HSN exclusions cannot be overridden by an attempt to classify such goods under Heading 84.19.
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