1987 (1) TMI 320 - AT - Customs

Tribunal upholds ice cream cone baking machine classification under Customs Tariff Act

The Tribunal upheld the classification of the imported ice cream cone baking machine under Heading 84.30(1) of the Customs Tariff Act, 1975. The machine ... Machinery - Used in bakery Issues: Classification of imported ice cream cone baking machine under Customs Tariff Act, 1975.The judgment involves the classification of an imported ice cream cone baking machine under the Customs Tariff Act, 1975. The appellant claimed a refund, arguing that the machine should be classified under a different heading than the one it was assessed under. The Assistant Collector and the Appellate Collector both held that the machine falls under Heading 84.30(1) as it is used for manufacturing confectionery. The main contention was whether the machine should be classified under Heading 84.30(1) or another heading.Analysis:The appellant argued that the imported ice cream cone baking machine should be classified under Heading 84.59(2) instead of Heading 84.30(1). The consultant referred to a judgment of the Allahabad High Court to support the argument that the cones manufactured by the machine should not be considered confectionery. He contended that since the cones did not contain significant sugar, they should be classified differently. Additionally, he pointed out that the machine was used to manufacture a commodity, not confectionery, and therefore should fall under a different heading.The Departmental Representative, on the other hand, argued that the machine rightly falls under Heading 84.30(1) as it is used to make ice cream cones, which are considered confectionery. He referred to dictionary definitions to support the classification of ice cream cones as confectionery. He also cited a judgment of the Andhra Pradesh High Court, which classified wafers as a kind of biscuit, to strengthen the argument that the ice cream cones should be classified as confectionery under the Customs Tariff Act.After considering both arguments and reviewing the relevant provisions of the Customs Tariff Act, the Tribunal concluded that the ice cream cone baking machine imported by the appellant falls under Heading 84.30(1). The Tribunal relied on the dictionary meaning of 'ice cream cone' and the interpretation of similar products by the Andhra Pradesh High Court. They emphasized that the machine was used in the food industry related to bakery or confectionery, which aligns with the classification under Heading 84.30(1). The Tribunal dismissed the appeal, stating that the judgment cited by the appellant's consultant did not support their argument, and the machine was correctly classified under the Customs Tariff Act.In conclusion, the Tribunal upheld the classification of the imported ice cream cone baking machine under Heading 84.30(1) of the Customs Tariff Act, 1975, as it was used in the food industry related to bakery or confectionery. The judgment highlighted the importance of dictionary meanings and previous court interpretations in determining the classification of goods under the Customs Tariff Act.