9911796707
TMI Blog1987 (1) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in terms of the provisions of Section 131B of the Customs Act, 1962. 2. Briefly the facts of the case are that the appellants had imported ice cream cone baking machine Type KTA 18-E and the same was assessed to duty under Heading 84.30(1) of the Customs Tariff Act, 1975. The appellants had made a claim for refund before the Assistant Collector on the ground that the imported machine will fall under the Heading 84.26 or under Heading 84.59(2). The Assistant Collector had held that ice cream cone baking machine was rightly classified under Heading 84.30(1) as the ice cream cone is a baking product, and had rejected the refund claim. Being aggrieved from the aforesaid order the appellant had filed an appeal before the learned Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Assistant Collector while rejecting the refund claim had observed that the imported machine is to be used for the manufacture of bakery whereas the Appellate Collector had observed that the same is to be used for the manufacture of confectionery. He has pleaded that the cones manufactured by the appellants did not contain sugar or may contain a very insignificant percentage of sugar and as such the cones which are manufactured by the imported machine cannot he treated as Confectionery and his case is fully covered by the judgment of the Hon ble Allahabad High Court in the case of Annapurna Biscuit Mfg. Co. and Another v. State of U.P. and Another, 1978 E.L.T. (J 657). In support of his arguments he has also referred to the CCCN Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tates that there is no force in the arguments of the learned Departmental Representative. An ice cream cone cannot be equated with a wafer. He has pleaded for the acceptance of the appeal. 6. We have heard both the sides and have gone through the facts and circumstances of the case. There is no dispute that the appellants had imported ice cream cone baking machine. Heading 84.30(1) is reproduced below: - 84.30 Machinery, not falling within any other heading of this Chapter, of a kind used in the following food or drink industries; bakery, confectionery, chocolate manufacture, macaroni, ravioli or similar cereal food manufacture, the preparation of meat, fish, fruit or vegetables (including mincing or slicing machines), sugar manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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