https://www.taxtmi.com/caselaws?id=54600 Tariff classification of milk and dairy processing machinery turned on Chapter Note rules and the Explanatory Notes to Chapter 84.34. Machines answering a more specific description under other Chapter 84 headings had to be classified accordingly, and equipment excluded from Chapter 84.34, including milk-processing, cooling and wrapping machinery, could not be brought within that heading. Pasteurisers, chillers, pumps, separators and a butter packing machine were treated as excluded goods, supported by the cited tariff framework and prior Tribunal authority. The classification adopted below was upheld, the claim under Chapter Heading 84.34 was rejected, and the duty demand sustained. en-us Fri, 21 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54600 Tariff classification of milk and dairy processing machinery turned on Chapter Note rules and the Explanatory Notes to Chapter 84.34. Machines answering a more specific description under other Chapter 84 headings had to be classified accordingly, and equipment excluded from Chapter 84.34, including milk-processing, cooling and wrapping machinery, could not be brought within that heading. Pasteurisers, chillers, pumps, separators and a butter packing machine were treated as excluded goods, supported by the cited tariff framework and prior Tribunal authority. The classification adopted below was upheld, the claim under Chapter Heading 84.34 was rejected, and the duty demand sustained. Case-Laws Central Excise Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54600