https://www.taxtmi.com/caselaws?id=89064 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. en-us Fri, 22 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89064 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. Case-Laws Customs Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89064