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TMI Blog2018 (2) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be classified as water dispenser and not as a refrigerator - appeal dismissed - decided against Revenue. - C/568/2009 - 42259/2017 - Dated:- 30-8-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Veerabhadra Reddy, JC (AR), for the appellants Ms. K. Nancy, Advocate, for the Respondent. ORDER Per: Bench The facts of the case are that M/s. Usha International Ltd., (the respondent herein) filed a Bill of Entry No. 896556 dated 21.11.2008 for clearance of goods among which item at Sl.No.1 was declared as 768 Nos. of Shriram Brand water dispensers model YLRS1-5K/B-20 from China. As the Bill of Entry was facilitated through RMS scheme, the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haracter has to be determined and that the principal function of the goods is that of a dispenser with added feature of mini-refrigerator. Aggrieved over the impugned order, the department has filed this appeal. 2. On 30.08.2017, when the matter came up for hearing, on behalf of the department Ld. AR, Shri K. Veerabhadra Reddy, JC referred to the grounds of appeal and reiterated the following contentions:- i) The goods have been described as Water Dispenser Refrigerator in the invoice. As per the Purchase Order, what is indented is Water Dispenser Refrigerator HCRFM Model. The specification of the goods mentions that the refrigerator used is R22 gas. Based on these documentary evidences, it is clear that the goods are Water Dispenser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.14/2008-CE (NT), Sl. No.69. 3. On the other hand, on behalf of the respondent Ms. K. Nancy, Ld. Advocate submitted that the imported item is described and sold as water dispenser. It has got two pipes fitted on its body for dispensing hot and cold water. The moment dispenser is switched of even refrigerator would stop functioning. Accordingly, classification of the goods is only under CTH 84186920 as water cooler. 4. Heard both sides and have gone through the facts. 5.1 From the facts on hand we find that the original authority had held that the model YLRS1-5K/B-20 declared in the invoice/Bill of Entry is not featured in the product catalogue; that catalogue describes the said model as hot and cold water dispenser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unction, the goods would be classified under that function which is predominant. We are unable to find fault with this analysis and conclusions of the lower appellate authority. Indubitably, the impugned goods are composite goods, and hence, the component which provides the machine its essential character will be determined the factor for classification. The principal function of the goods is that of a dispenser of hot and cold water with an added feature of a mini refrigerator. Hence, the lower appellate authority is spot on in his conclusion that the impugned items are required to be classified as water dispenser and not as a refrigerator. 6. In the event, we do not find any merit in the appeal filed by the Revenue, for which reason th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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