https://www.taxtmi.com/circulars?id=6700 The Conference applied Chapter and Section Notes, notably Note 5 to Section XVI, and HSN explanatory notes to conclude that the appliance's primary function of aerating beverages places it within the specific tariff description for machines for aerating beverages; the residual machinery heading was inappropriate when a specific heading applies. The Board agreed and clarified classification under Heading 84.22 CETA, directing field formations to be informed. en-us Tue, 01 Aug 1989 00:00:00 +0530 Sat, 04 Jul 2009 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6700 The Conference applied Chapter and Section Notes, notably Note 5 to Section XVI, and HSN explanatory notes to conclude that the appliance's primary function of aerating beverages places it within the specific tariff description for machines for aerating beverages; the residual machinery heading was inappropriate when a specific heading applies. The Board agreed and clarified classification under Heading 84.22 CETA, directing field formations to be informed. Circulars Central Excise Tue, 01 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6700