https://www.taxtmi.com/caselaws?id=1667 Tariff classification of milk-processing machinery is governed by Chapter Note 2 to Chapter 84 and the HSN Explanatory Notes. Equipment operating essentially through heat exchange, including pasteurisers and milk coolers, is excluded from the dairy machinery heading and falls under other specific headings. Refrigerating appliances, cream separators, and wrapping or weighing machinery are likewise excluded from Heading 84.34. Classification consistent with these notes, absent a patent error, should not be disturbed. Accordingly, machinery used for pasteurising, chilling, cooling, cream separation and butter packing was not classifiable under Heading 84.34, and the revenue's classification and resulting duty demand were sustained. 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 Tariff classification of milk-processing machinery is governed by Chapter Note 2 to Chapter 84 and the HSN Explanatory Notes. Equipment operating essentially through heat exchange, including pasteurisers and milk coolers, is excluded from the dairy machinery heading and falls under other specific headings. Refrigerating appliances, cream separators, and wrapping or weighing machinery are likewise excluded from Heading 84.34. Classification consistent with these notes, absent a patent error, should not be disturbed. Accordingly, machinery used for pasteurising, chilling, cooling, cream separation and butter packing was not classifiable under Heading 84.34, and the revenue's classification and resulting duty demand were sustained. Case-Laws Central Excise Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1667