https://www.taxtmi.com/caselaws?id=74357 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 was deemed to be used in the food industry related to bakery or confectionery, aligning with the classification under Heading 84.30(1). The Tribunal dismissed the appeal, emphasizing the dictionary meaning of "ice cream cone" and previous court interpretations supporting the classification as confectionery. en-us Thu, 29 Jan 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74357 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 was deemed to be used in the food industry related to bakery or confectionery, aligning with the classification under Heading 84.30(1). The Tribunal dismissed the appeal, emphasizing the dictionary meaning of "ice cream cone" and previous court interpretations supporting the classification as confectionery. Case-Laws Customs Thu, 29 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74357