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TMI Blog2018 (6) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi [1994 (3) TMI 175 - CEGAT, NEW DELHI], where it was held that The goods covered under the Bill of Entry No. 7516 have been described as “enrober machine, conveyor system and coating & hardening tunnel”; claiming assessment of enrober machine under Heading 8438.80 (read with Notification No. 59/87-Cus.) and coating hardening tunnel under Heading 8418.69 (read with Notification No. 59/87-Cus.) - It is not the case of the applicant that the Ice Cream Making Machines manufactured and supplied by them consists of the above referred products, which were the subject matter of dispute in the case of Milk Food Ltd. Therefore, the said decision is not found to be applicable in the facts of the present case. Ruling:- The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.18 is applicable to the said product. - ADVANCE RULING NO. GUJ/GAAR/RULING/2018/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017/AR/14) - - - Dated:- 5-2-2018 - R. B. Mankodi Member And G. C. Jain Member For the Applicant : Shri K.A. Nagar, Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce; cause to freeze; and (iii) Heat Pump is a device which draws heat from a suitable heat source and converts it with the assistant of a supplementary energy source into a source of more intense heat. These goods shall attract GST at the rate of 28%. However, this description of the said goods i.e. refrigerator, freezer etc. is not applicable to the Ice Cream Making Machine in question as the goods Ice Cream Making Machine attract the specific description of Chapter Heading No. 8438, which carry GST at the rate of 18%. 5. The applicant also submitted that all other goods of Chapter 84 for which GST rates are not specified elsewhere, are subject to GST at the rate of 18%. As the Ice Cream Machine which specifically fall under the description Machinery, not specified or included elsewhere preparation of animal or fixed vegetable fats or oils of Chapter Heading 8438, the GST rate of 18% is applicable to the said goods. 6. The applicant further submitted that (i) the goods in question are supplied to the registered persons for commercial / business purposes and are not supplied directly to the consumers; that the supply to the registered person / distributor normally at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions made by the applicant in their application for advance ruling and additional submissions made vide letter dated 30.11.2017 as well as submissions made at the time of personal hearing. We have also considered the information and views submitted by the Goods Services Tax and Central Excise, Ahmedabad South Commissionerate. 10. The issue involved in this case is regarding classification of Ice Cream Making Machine . 11.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :- Explanation. - For the purposes of this notification, - (i) (ii) (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 11.2 Further, Hon ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompressor which receives expanded gas from the evaporator and delivers it under pressure to (2) The condenser or liquefier where the gas is cooled and liquefied, and (3) The evaporator, the active cooling element, consisting of a tubular system in which the condensed refrigerant, released through an expansion valve, evaporates rapidly with the absorption of heat from the surrounding air or, in the case of large cooling installations, from brine or a solution of calcium chloride kept in circulation around the evaporator coils. In the marine type there is no compressor and condenser in the refrigerant (water or brine) circuit, but the evaporation is induced by a vacuum produced by an ejector pump working with a steam condenser. The later condenses and disposes of the vapours produced, which are not returned to the system. (B) ABSORPTION TYPE REFRIGERATORS xxx xxx xxx xxx Apparatus of the foregoing kinds are classified in this heading if in the following forms: (1) xxx xxx (2) Cabinets or other furniture or appliances incorporating a complete refrigerating unit or an evaporator of a refrigerating unit, whether or not equipped with anci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading 8438.80 of the Customs Tariff, conveyor system under Heading 8428.39 (read with Notification No. 59/87-Cus.) and freezing tunnel under Heading 8418.69 (read with Notification No. 59/87-Cus.). The goods covered under the Bill of Entry No. 7516 have been described as enrober machine, conveyor system and coating hardening tunnel ; claiming assessment of enrober machine under Heading 8438.80 (read with Notification No. 59/87-Cus.) and coating hardening tunnel under Heading 8418.69 (read with Notification No. 59/87-Cus.). The Department has not accepted the importer s claim for classification under these headings but has assessed both the consignments under sub-heading 8438.80, as the complete system on the grounds that in the first consignment product forming system itself consists of conveyor and freezing tunnel without which it cannot work and in the other consignment, enrobing system also cannot work without the conveyor and coating hardening tunnel. . It is not the case of the applicant that the Ice Cream Making Machines manufactured and supplied by them consists of the above referred products, which were the subject matter of dispute in the case of Milk ..... 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