Classification of laboratory lyophiliser depends on essential character and use, not mere temperature control.

A laboratory lyophiliser used for research and small-batch production was held not to fall within Tariff Item 29A for refrigerating or air-conditioning appliances. The equipment was treated as special-purpose freeze drier apparatus with laboratory accessories, not as a ready-assembled refrigerator or similar appliance ordinarily sold in commercial form. Its essential character and commercial use, rather than the presence of temperature control, governed classification. The broader tariff history, including earlier treatment under Tariff Item 68 and later assessment under Tariff Item 84.19, supported this view. The Revenue's challenge failed, and the classification in favour of the assessee was upheld.

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Issues: Whether a lyophiliser was classifiable under Tariff Item 29A as a refrigerating or air-conditioning appliance, or under Tariff Item 68 of the erstwhile Central Excise Tariff.

Analysis: The goods were described as freeze drier equipment meant for research and small batch production, with accessories suited to laboratory use. Tariff Item 29A covered refrigerators and other refrigerating appliances ordinarily sold or offered for sale as ready assembled units, such as ice makers, bottle coolers, display cabinets and water coolers. The nature and function of the impugned goods showed that they were not refrigerators or refrigerating appliances in that sense, but special-purpose research equipment. The fact that the department itself had earlier treated similar goods under Tariff Item 68, and that they were being assessed under Tariff Item 84.19 of the present tariff, also supported the conclusion that they were not goods of the type covered by Tariff Item 29A.

Conclusion: The lyophiliser was not classifiable under Tariff Item 29A and the Revenue's classification challenge failed.

Final Conclusion: The appeal was rejected and the classification under the impugned order was upheld in favour of the assessee.

Ratio Decidendi: A laboratory or research-oriented freeze drier is not a refrigerating appliance classifiable with ready-assembled refrigerators merely because it involves temperature control; its classification depends on its essential character and commercial use.

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