1991 (6) TMI 163

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....mtakar, Consultant, for the Respondents. [Order per : S.V. Maruthi, Member (J).]. - The question for consideration is whether the two items namely Ice cream machine and Ice candy machine can be given the benefit of Notification No. 175/86, dated 1-3-1986. 2. The relevant notification exempts the specified goods mentioned in the Annexure. Clause 4(iv) of the Annexure says that "all other g....

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....under Item 8418 as they cannot be either refrigerator or freezer. He also held that the two machines are machines which treat the material by change of temperature by cooling the homogenized mixture into Ice cream and Ice candy. Therefore, he classified them under sub-heading 8419. He also took support from the explanatory note of CCSH which states that the said tariff heading specifically exclude....

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....nditioning machinery and appliances is a general term to be used for machinery having functions of air/liquid cooling and freezing. There is no one heading provided for this machinery in the present tariff and hence the Collector (Appeals)'s finding that refrigerating and air-conditioning appliances and machinery are specifically and exclusively covered under Tariff Heading 8518 is not correct. It....

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....tors or refrigerating equipment parts and accessories thereof." When once they are excluded under the specific heading and classified under 8419 namely "machinery for the treatment of materials by process involving a change of temperature such as heating, cooking, roasting, distilling ........... condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneo....