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        Case ID :

        1998 (5) TMI 136 - AT - Customs

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        Customs classification of ingredient feeder: no refrigerating function, so it fell under machine or mechanical appliance heading. An imported continuous ingredient feeder used only for metering and blending ingredients into ice cream or other pumpable products was not refrigerating ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs classification of ingredient feeder: no refrigerating function, so it fell under machine or mechanical appliance heading.

                                An imported continuous ingredient feeder used only for metering and blending ingredients into ice cream or other pumpable products was not refrigerating equipment because it had no refrigerating function and was not imported with such equipment. It also was not a machine designed for production of commodities, as it did not itself produce any commodity but merely mixed ingredients into the product stream. On that basis, the feeder was classifiable as a machine or mechanical appliance not elsewhere specified under Heading 84.59(1) of the Customs Tariff, and the importer's classification challenge failed.




                                Issues: Whether the imported continuous ingredient feeder was classifiable as refrigerating equipment under Heading 84.15 of the Customs Tariff or as a machine or mechanical appliance under Heading 84.59(1).

                                Analysis: The feeder was imported by itself and, on the product literature, was meant only for continuous metering and blending of ingredients such as fruits, nuts and candies into ice cream or other pumpable products. It had no refrigerating function and was not imported with any refrigerating equipment. It also did not itself produce any commodity; it merely mixed ingredients into the ice cream stream. On that basis, it could not be classified under Heading 84.15 or under the alternative head claimed by the appellant for machines designed for production of commodities.

                                Conclusion: The feeder was correctly classified under Heading 84.59(1) of the Customs Tariff as a machine or mechanical appliance not elsewhere specified, and the appellant's challenge failed.


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                                ActsIncome Tax
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