TaxTMI 
TaxTMI 
2018 (6) TMI 624
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....d by the applicant at the rate of 18% - "Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils" The applicant submitted that the goods in question are the Ice Cream Making Machines primarily designed for manufacture of food i.e. ice cream, which cannot be said to be primarily designed for extracting or preparing of animal or fixed vegetable fats or oils. In the above description, the phrase "Machinery.....for .....manufacture of food" has been used, which denotes that the machine is used for manufacture / preparation of ice cream i.e. food. Therefore, the impugned goods are specifically covered by the aforementioned description of Chapter Heading No. 8438 of GST Tariff, which attracts the rate of 18%. 4. It is submitted by the applicant that the said goods primarily designed for manufacture of ice cream i.e. food, thus the same cannot be treated as similar to refrigerator, freezer, heat pumps or other refrigerating or freezing equipments of Chapter Heading No. 8418 of GST Tariff. The description of Chapter Hea....
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....e Customs Tariff Act, 1975. The applicant also referred to the decisions in the case of Collector of Central Excise Vs. Gakso Refrigeration Engineers [1993 (63) ELT 568 (Tribunal)] and [1997 (89) ELT A40 (SC)] and in the case of General Fabricators Vs. Commissioner of Central Excise, Mangalore [2006 (193) ELT 323 (Tri. - Bang.)] and submitted that the goods in question are classified under Chapter Heading 8419 with the GST Rate 18%. 8. The Goods & Services Tax and Central Excise Commissionerate, Ahmedabad South inter-alia informed that there appear no entry for the description 'Ice Cream Making Machines' under GST Rate Notification No. 1/2017-Intergrated Tax (Rate) dated 28.06.2017. It is informed that as per the first Schedule to the Customs Tariff Act, 1975, there is an entry with the description 'Ice Making Machinery' under Tariff Item 8418 69 10 under Chapter Heading 8418 with the Chapter Heading Description 'Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415'. It is further informed that there is an entry at Serial No. 120 of Schedule IV - 28%, namely, 'Refrigerators, freeze....
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.... of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff." 12.1 The Tariff Heading 8418 reads as follows :- "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415" 12.2 The Explanatory Notes for 'Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415' under Tariff Heading 8418 of the Harmonised System of Nomenclature, inter-alia, provides as follows :- " (I) REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT 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 0° C or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases (e.g.....
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....ariff. The Tariff Heading 8438 reads as follows :- "Machinery, nor specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils" The Tariff Heading 8438 covers the machinery not specified or included elsewhere in Chapter 84, for the industrial preparation or manufacture of food or drink. As the 'Ice Cream Makers' are specifically covered under Tariff Heading 8418, the same do not fall under Tariff Heading 8438. 13.2 In support of the contention that the Ice Cream Making Machine manufactured by them fall sunder Tariff Heading 8438, the applicant has relied on the decision of Hon'ble CEGAT in the case of Milk Food Ltd. Vs. Collector of Customs, New Delhi [1994 (71) E.L.T. 549 (Tribunal)]. We have gone through the said decision. It is observed that the goods / products under dispute have been described in the first paragraph of the said decision as follows :- "This appeal is directed against the order-in-appeal passed by Collector of Customs (Appeals), Bombay who has rejected the claim of the classification in respect of two consign....