1988 (6) TMI 233 - AT - Central Excise

Summary

Issues: Classification of imported goods under Tariff Heading 84.14 or 84.30 of the C.T.A., 1975

Detailed Analysis:

1. The appellants imported an "Automatic Hollow Wafer Baking Machine complete" and sought re-assessment under Heading 84.14 of the C.T.A., 1975 as "ovens, non-electrical." The Assistant Collector and the Appellate Collector upheld the assessment under Heading 84.30(1) for machines for baking, not elsewhere specified in Chapter 84. The dispute revolved around whether the machine was a mere oven falling under Heading 84.14 or a machine with additional functions under Heading 84.30(1).

2. The appellants argued that the machine was a baking oven with essential attachments, performing the ancillary function of a bakery oven. They referenced the Explanatory Notes in Brussels Tariff Nomenclature to support their claim that equipment integral to the oven should be classified with it. They contended that the machine's principal function was baking, making it an industrial oven under Heading 84.14.

3. The respondent countered that the machine, described as a "Baking Machine complete," was appropriately classified under Heading 84.30 as a baking machine, not a mere oven. The machine's capability to bake and prepare cones, as evidenced by the catalogue, indicated it performed functions beyond a traditional oven. The rolling section and transport belt further supported this classification.

4. Upon reviewing the catalogue and functions of the imported machine, it was determined that the machine was not a simple oven but a bakery machine used for producing sugarcane and wafer rolls. The presence of arms for transporting wafer sheets and the inclusion of a rolling section affirmed its classification under Heading 84.30 for bakery machines.

5. The Explanatory Notes cited by the appellants regarding baker ovens being excluded from Chapter 84.30 were deemed irrelevant as the machine in question was not a traditional oven but a bakery machine. Chapter Note 5 of Chapter 84, concerning machines with alternative uses, did not apply to the present case where the machine's primary purpose was baking.

6. Consequently, the Tribunal held that the imported machine was a bakery machine, correctly classified under Heading 84.30(1) of the C.T.A., 1975. The decisions of the lower authorities were upheld, and the appeal for re-assessment under Heading 84.14 was dismissed.