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TMI Blog2018 (12) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... chines carry apart from cooling or storage. As per catalogue produced by the appellant, the machines in question have a very small storage facility and the same are not designed for display of the articles stored therein. There is no feature shown in the said catalogue indicating any display of the products stored inside. The fact that the machine has the capacity to dispense with the fixed quantity of the beverage itself shows that the same is a vending machine. The contention of the learned Advocate that heading 8418 69 30 only covers the automatic vending machine, without any human intervention, cannot be accepted inasmuch as the said heading includes vending machines, other than automatic vending machines. This indicates that automatic vending machines are not covered by the said heading which relate to only vending machines. Vending machines stand covered by heading 8418 69 30 specifically includes the vending machines and the goods in question admittedly being vending machines have to be held as covered by the said heading. Appeal dismissed - decided against appellant. - C/70835/2016-CU[DB], 70836/2016-CU[DB] - FINAL ORDER NO.72833-72834/2018 - Dated:- 11-12-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders and have submitted that inasmuch as admittedly the machine imported by the appellant has the function of dispensing the goods, the same has to be held as vending machines. 5. After appreciating the submissions made by both the sides and after going through the impugned orders we find that the dispute in the present appeals relates to the classification of the imported product Beverage Cooler- SC-80 . The two contending entries are CTH 8418 50 00 as claimed by the importer and CTH 8418 69 30 as held by the Revenue. For better appreciation of the said two contending entries, the same are reproduced below:- 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 8418 10 - Combined refrigerator freezers, fitted with separate external doors : .. . - Regrigerators, household type : .. .. 8418 30 - Freezers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items falling under heading 8418 invariably have storage facilities apart from refrigeration or freezing or cooling. As such, as rightly observed by the authorities below, the classification of a product would depend upon the additional feature or function which the machines carry apart from cooling or storage. As per catalogue produced by the appellant, the machines in question have a very small storage facility and the same are not designed for display of the articles stored therein. There is no feature shown in the said catalogue indicating any display of the products stored inside. The same is capable of storing a few number of bottles out of which two bottles stand fixed upside down with a tap outside, so as to dispense with a fixed quantity of beverage. The fact that the machine has the capacity to dispense with the fixed quantity of the beverage itself shows that the same is a vending machine. The contention of the learned Advocate that heading 8418 69 30 only covers the automatic vending machine, without any human intervention, cannot be accepted inasmuch as the said heading includes vending machines, other than automatic vending machines. This indicates that automatic vend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has advanced the argument of equal consideration of CTH 84186990. The appellant has presented a copy of one bill of entry for similar product stated to be assessed at Chennai port under CTH 84186990. The appellant has not presented an iota of arguments or material as to how the product merits classification under CTH 84186990. I find that CTH 84186990 is a four dash residuary entry and would come into contention if a product does not merit classification under preceding entries under the heading. The determined and undisputed facts clearly demonstrate that the product in question is not designed for mere storage and display and consists of a definite beverage dispensing system . I find and hold that CTH 84186990 does not merit any consideration for classification of the impugned goods and as such rule 3(c) of Rules for Interpretation is not attracted in the case in hand. On consideration of the facts, circumstances and relevant statutory provisions, I hold that there is no infirmity in determination of the classification of the impugned goods under customs tariff sub-heading No.84186930 in the impugned original order. The original order is upheld and the appeal is rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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