TaxTMI 
TaxTMI 
2009 (5) TMI 159
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....ld not take place on 17-3-2008 as the envelope containing the notice of hearing for the respondents was received back. The case was posted for hearing on 24-7-2008. But hearing again could not take place on this date because the notice of hearing meant for the respondents came back. Hearing was again fixed on 7-10-2008 and 5-5-2009 but none on behalf of the respondents appeared for hearing on these dates. Since this is an old case and sufficient time has been given to the respondents to appear for the hearing, we are taking up this case for final disposal. 3. Heard the learned Jt. CDR extensively and carefully perused the case records including the Cross-objection filed by the respondents. 4. M/s. Praj Industries, Vadgaon Sheri, Pune,....
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....ise, Pune VIII Divn. decided the case vide Order-in-Original No. 91/CEX/99 dtd. 29-9-99 holding the classification of the product Bulk Milk Cooling Tank under Chapter sub-heading 8418.10 and confirmed the demand of differential duty of Rs. 9,07,959/- against the respondents. Considering the product of the respondents in terms of its functions and application, the Assistant Commissioner held that it is a kin to Refrigerating equipments, which are not only used to cool the milk but also to maintain the temperature of the milk and not merely a cooling equipment, which is designated only to cool the product. Refrigerating equipment has a specific entry, which is preferred over the general entry, under which the cooling equipments are covered. B....
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....Commissioner. 8. The respondents have submitted that "Bulk Milk Cooling Tank" is a product, wherein they have used the following items viz. (i) Milk Vessel (ii) Ice Water Vessel, (iii) Cooling Coil, (iv) Condensing Unit etc. The functions of these items, as furnished by the respondents, are as under : MILK VESSEL : The milk vessel is of open type mounted with an agitator and suitable size motor for agitation of milk during cooling operation. This agitator type is specially designed to ensure proper uniform and faster cooling of milk, which is the main purpose of the milk-cooling tank. ICE WATER VESSEL : The milk is cooled to desired temperatures by using ice water spray on the outside surface of milk vessel. The condensing unit com....
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....nder Chapter 84 or 85 are used in combination of each other, then the classification is to be made on the basis of the function of the entire system coming into existence. 10. We have examined the position. We find that the explanatory note to Harmonized commodity description and coding systems explains about Ch. Heading 8418 as under :- "The refrigerators and refrigerating equipment of this heading are in the main machines or assemblies of apparatus for the production, in a continuous cycle of operations, of low temperatures (in the region of Zero degree Centigrade or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases (e.g. ammonia, halogenated hydrocarbons), of volatile liquid....