9911796707
TMI Blog1995 (3) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed under Item 84.17(2) of CTA, 1975. After clearing the goods the respondents filed a claim for refund of duty on the grounds that the imported Homogenizer was correctly classifiable under Item 84.26 of CTA, 1975. After examining the manufacturer s literature, the Assistant Collector rejected the claim for re-assessment under Item 84.26 of CTA, 1975 on the grounds that the imported Homogenizer was for both food dairy processing and was not designed for use exclusively in dairy processing. Being aggrieved by the order passed by the Assistant Collector, the applicants preferred an appeal before the Collector (Appeals), who while reversing the order passed by the Assistant Collector observed as under :- I have carefully gone throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the said Items of the Tariff which are reproduced below :- Heading No. Sub-heading No. and description of article 1 2 84.17 Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water-heaters, non-electrical : Not elsewhere specified Machinery and equipment for food and drink other than those (2) used for treating milk; instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a description in one or other of the Heading Nos. 84.22 to 84.60, is to be classified under the former Heading and not the latter. 5. A machine which is used for more than one purpose is for the purposes of classification, to be treated as if its principal purposes were its sole purpose." According to the literature or the catalogue available in the record of the case Gaulins line Homogenizers are meant for food and dairy processing. The Collector (Appeals) while deciding the classification has relied upon the following note under Heading 84.26 to the CCCN for arriving at his finding that the imported Gaulin-3 Plunger-High Processing Homogenizer as classifiable under Heading 84.26 :- (A) Homogenisers. These break up the fat into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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