1988 (6) TMI 233

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....s, non-electrical". In the literature submitted by the appellants before the Assistant Collector of Customs, it was stated inter alia that "the transport of the Wafer sheet from the baking oven into the mechanical rolling section will be effected by two take off arms. From there the ready product will be transported to the packing table or any other additional machine". In view of this, the Assistant Collector held that the machine not only bakes the cones or wafers, but also makes ready the final products for transportation and packing and that it is not a mere oven that would fall under Tariff Heading 84.14 of the C.T.A. He, therefore, confirmed the assessment under Heading 84.30(1) of the C.TA. and rejected the appellants' claim for re-a....

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....the relevant portions of which have been placed at pages 14,15 & 16 of the Paper Book filed by the appellants. He has stated that according to the Explanatory Notes "Many industrial furnaces and ovens incorporate equipment for charging or discharging, for manipulating the doors, covers, hearths or other moving parts, or for tilting the furnace, etc. Such lifting or handling equipment is to be classified with the furnace or oven provided that it forms integral part thereof; otherwise it is to be classified in Heading 84.22." He has argued that Bakery Machinery falling under Heading 84.30 excludes Bakers' ovens (Heading 84.14 or 85.11) and Pastry rolling machines falling within Heading 84.16. Shri Sogani has further argued that according to C....

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....ed by a revolving toothed belt; the rolling speed can be infinitely adjusted. The drum rotation of the rolling section is synchronous with the movement of the baking chain". In the Machine Fitting Up, paragraph 2.1 deals with the "oven" and paragraph 2.2 deals with the "rolling section". Catalogue also shows that the machine has a transport belt which is put into operation by pressing push-button on the switch board. 4. From the photocopy of the catalogue we find that the Baking Machine imported by the appellants is not a mere oven qualifying for classification under Heading 84.14 of the C.T.A., 1975. It is used for the production of rolling sugarcane and Wafer rolls. The two taking off "Arms" attached to the machine transport Wafer shee....