TaxTMI 
TaxTMI 
1988 (6) TMI 154
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....o. 2188/1 of 6-10-1986. As per catalogue/literature of the machine produced by the appellants the use of the machine in dispute was not limited to the mere evaporation of water or solvents from given products but also in the case of certain nutritious substance a ready cooking effect by which instant properties were obtained. Further as per Catalogue/Literature the goods in question, i.e. Double Drum Dryers were used by food and drinking industries. The appellants were manufacturer of 'Lactogen' infant food and cereal products. The machine besides drying was used in processing food, milk, butter-milk, baby food, tomatoes, bananas, etc. The Assistant Collector had assessed the same under Chapter Heading 8419.81 at the rate of 70% + 40% + 15%....
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....s etc.) He has also referred to the order-in-original and order-in-appeal. He has stated that Chapter 8419 relates to Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature, such as heating, cooking, drying...and Heading 8419.39 relates to Dryers (Others). Shri Lakshmikumaran has referred to Note 7 to Chapter 84 which states that "A machine which is used for more than one purposes is, for the purpose of classification, to be treated as if its principal purpose were its sole purpose." He has stated that the goods imported by the appellants may be assessed under heading 8419.39 as the machine is for drying. He has pleaded for the acceptance of....
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..... The machine imported in the present case is capable of processing milk, whey, butter milk, various kinds of glue, paints, baby foods, tomatoes, bananas, etc. Heading 8419.81 pertains to machinery plant and equipment: for making hot drinks or for cooking or heating food whereas Heading 8419.39 relates to dryers. Others the arguments of the learned advocate do not help him. The goods imported are covered under Heading 8419.81. Accordingly we confirm the findings of the lower authorities. There is no merit in the appeal. The appeal is dismissed. 6. [Order per : Shri I.J. Rao, Member (T)]. -I am not able to agree with my learned Judicial Brother's order. I record my own order below. The question for consideration is whether the Double D....
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....chine is equally a drying machine and a cooking machine for the food. Thus, the classification decided by the lower authorities classifying this machine as cooking machine is incorrect. As mentioned earlier, this machine is a versatile drying machine which can dry not only food products but also products like glue, paints, etc. 7. I had occasion to go through the Explanatory Notes to Harmonised Commodity Description and Coding System concerning Heading 8419, particularly page 1176 which describes the type of dryers covered under drying plants. Para D of the said page specifically refers to Rotary Dryers, which is reproduced below:- "(D) Rotary dryers. These consist of revolving cylinders or drums which may be heated internally or exte....