1998 (8) TMI 361

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.... Respondents. [Order per : P.C. Jain, Member (T)]. -  Briefly stated, facts of the case are as follows :- The appellants herein imported ironing and conditioning machine Italian make Model ERC 187 from ltaly. A question has arisen about its classification whether it falls under Tariff Heading 84.18 or under Tariff Heading 84.53. Tariff Heading 84.18 pertains to "Refrigerator, freezer....

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....ry the meaning of Iron is to make something firm. Since the machine works very low temperature obviously it means that there is a conditioning going on, which means that the shoe can resist very low temperature and will not deform its shape." 3. In view of its cooling effect that the machine brings about, the Revenue has classified the machine under Tariff Heading 84.18 whereas the content....

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....poses as well. 5. Learned JDR Shri R.S. Sangia draws attention to the fact that the machine is like a refrigerating equipment which normally contains a compressor, cooling coil, condenser and fan & motor. It also brings down the temperature of -20°C. Therefore, he submits that the lower authorities have correctly classified the goods. He also draws our attention at this stage to ITC (H....

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....y for making or repairing footwear. This plea, he submits, has not been taken into account by the lower appellate authority. 7. We have carefully considered the pleas advanced from both sides. While we agree with the learned JDR that the machine does bring down the temperature to -20°C and it may be called a refrigerating equipment but it is also clear from the various certificates pro....