https://www.taxtmi.com/caselaws?id=83925 The Tribunal upheld the classification of the imported "Wilshire Mechanical Refrigeration Post Mix-Beverage Fountain with Key Lock Facility" under Customs Tariff Heading 8418.69 as "Other refrigerating or freezing equipment." It ruled that the equipment qualified for the benefit of Customs Notification No. 59/87, despite performing additional functions of mixing and carbonation, as its primary function was refrigeration. The penalty issue for mis-declaration of value was not specifically addressed, with the focus remaining on classification and eligibility for the notification benefit. The appeal was allowed, granting relief to the appellants. en-us Fri, 07 Feb 1992 00:00:00 +0530 Mon, 18 Jul 2011 17:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83925 The Tribunal upheld the classification of the imported "Wilshire Mechanical Refrigeration Post Mix-Beverage Fountain with Key Lock Facility" under Customs Tariff Heading 8418.69 as "Other refrigerating or freezing equipment." It ruled that the equipment qualified for the benefit of Customs Notification No. 59/87, despite performing additional functions of mixing and carbonation, as its primary function was refrigeration. The penalty issue for mis-declaration of value was not specifically addressed, with the focus remaining on classification and eligibility for the notification benefit. The appeal was allowed, granting relief to the appellants. Case-Laws Customs Fri, 07 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83925