1998 (5) TMI 136

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....Respondent. [Order per : S.S. Kang, Member (J)] -  The appellant filed the appeal against the order-in-appeal dated 9-8-1990 passed by the Collector of Customs (Appeals), New Delhi. In the impugned order the Collector held that the New Crepaco Continuous Ingredient Feeder Model No. S 410 is classifiable under heading 84.59(1) of the Customs Tariff. 2 Heard Shri T.P.S. Kang, Advo....

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....o. S 410, is for continous and simultaneous uniform metering and blending of one or two ingredients into a flowing stream of ice cream or other pumpable products. The feeder is designed to provide controlled insertion of fruits, nuts and candies, purees syrups and other such ingredients in a wide range of shapes, sizes and forms into a continuous flowing stream of base product such as the ice crea....

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....odity. It only mixes some of the ingredients within the ice cream and itself does not produced any commodity. Therefore, it can also not be classified under 84.51(2) of the Customs Tariff. 6. Tariff Item No. 84.59(1) includes machine and mechanical appliance not elsewhere specified. Neither the feeder is a refrigerating equipment nor it is a machine and appliance designed for production of....