https://www.taxtmi.com/caselaws?id=75050 The Bulk Milk Cooling Tank was held to fall under Chapter Heading 8418.10 because its cooling coil generated ice and ice water through a refrigerating process at the active cooling element. The relevant classification test was the function of the machinery at that active element, not merely the temperature maintained in the stored milk. Relying on the HSN explanatory notes, which treat refrigerating equipment as machinery producing low temperatures at the active cooling element, the system was found to have a refrigerating function rather than a mere cooling function. It was therefore classifiable under Chapter Heading 8418.10 and not under Chapter Heading 8419.10. en-us Tue, 05 May 2009 00:00:00 +0530 Fri, 19 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75050 The Bulk Milk Cooling Tank was held to fall under Chapter Heading 8418.10 because its cooling coil generated ice and ice water through a refrigerating process at the active cooling element. The relevant classification test was the function of the machinery at that active element, not merely the temperature maintained in the stored milk. Relying on the HSN explanatory notes, which treat refrigerating equipment as machinery producing low temperatures at the active cooling element, the system was found to have a refrigerating function rather than a mere cooling function. It was therefore classifiable under Chapter Heading 8418.10 and not under Chapter Heading 8419.10. Case-Laws Central Excise Tue, 05 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75050