https://www.taxtmi.com/caselaws?id=42397 Imported continuous ice cream freezers were held not to fall within Tariff Item 29-A(1) as refrigerating appliances because they lacked a compressor and condenser, could not operate independently as refrigerators, and were intended only as part of an ice-cream manufacturing plant. The classification also required a ready-assembled unit ordinarily sold or offered for sale as such, which this equipment was not. On those facts, countervailing duty levied on that classification basis was unsustainable, and refund of the excess duty was directed. en-us Mon, 30 Jan 1984 00:00:00 +0530 Fri, 11 Jun 2010 09:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42397 Imported continuous ice cream freezers were held not to fall within Tariff Item 29-A(1) as refrigerating appliances because they lacked a compressor and condenser, could not operate independently as refrigerators, and were intended only as part of an ice-cream manufacturing plant. The classification also required a ready-assembled unit ordinarily sold or offered for sale as such, which this equipment was not. On those facts, countervailing duty levied on that classification basis was unsustainable, and refund of the excess duty was directed. Case-Laws Customs Mon, 30 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42397