https://www.taxtmi.com/caselaws?id=1667 In tariff classification disputes, Chapter Note 2 to Chapter 84 and the HSN Explanatory Notes to Heading 84.34 control the interpretation of dairy machinery headings. Machinery used for pasteurising, chilling, cooling, cream separating and butter packing was treated as excluded from Heading 84.34 because the Notes place heat-exchange based milk-processing equipment, refrigerating appliances, cream separators and wrapping or weighing machines under other specific headings. The Tribunal's classification was consistent with those Notes and no patent error was shown, so the assessee's claim under Heading 84.34 failed and the revenue's classification was upheld. en-us Fri, 13 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1667 In tariff classification disputes, Chapter Note 2 to Chapter 84 and the HSN Explanatory Notes to Heading 84.34 control the interpretation of dairy machinery headings. Machinery used for pasteurising, chilling, cooling, cream separating and butter packing was treated as excluded from Heading 84.34 because the Notes place heat-exchange based milk-processing equipment, refrigerating appliances, cream separators and wrapping or weighing machines under other specific headings. The Tribunal's classification was consistent with those Notes and no patent error was shown, so the assessee's claim under Heading 84.34 failed and the revenue's classification was upheld. Case-Laws Central Excise Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1667