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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 ..... ecord, the appellants imported machine described by them as "Beverage Cooler SC-80" under the claim of classification falling under Customs Tariff 8418 50 00. Revenue sought to classify the same under Heading 8418 69 30. After initiation of proceedings against the appellant, the lower authorities have classified the goods under Heading 8418 69 30. Hence the present appeals by the appellant. 3. As per the appellant, duly represented through their Advocate Shri Rahul Aggarwal, the machine in question was a Beverage Cooler as "Coca Cola Splash Bar" which is unique device that provides portable counter top refrigeration as well as easy to operate beverage dispensing system. It uses existing large size Coca Cola System pet bottles connected to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stem is also not being disputed by the learned Advocate. However, their contention is that inasmuch as the primary function of the machine is cooling and refrigerating, the mere fact that the same is also used as dispenser for serving the beverages to consumers will not change the classification. However, we note that the heading 8418 50 00 is for the other goods used for storage and display, incorporating refrigerating or freezing equipments. As is clear from the wordings, the said headings cover the goods which are meant for storage as well as display of beverages to be sold. Admittedly all the items falling under heading 8418 invariably have storage facilities apart from refrigeration or freezing or cooling. As such, as rightly observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly depicts that it has mechanism for fixing two large size coca-cola beverage bottles in upside-down position and the machine has two tap like outlets for dispensing beverages by operating through tap trigger handles. The CTH 84185000 COVERS "furniture (chests, cabinets, display counters, show-cases and the like) for storage and display". The product impugned in the instant proceedings definitely and undisputedly incorporates "beverage dispensing system" and is not designed for mere 'storage and display'. The appellant's contention for classification under CTH 84185000 is based on the argument that the impugned machine cannot be considered as a 'vending achine in the absence of an automatic dispensing system like a coin operated machine. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid price in the market. Thus, the cost of the goods also indicate that the beverage coolers have bene designed predominantly for dispensing cooled beverage to the consumers. Note 4 to Section XVI of Customs Tariff Act'1962, read as under: "Where a machine (including a combination of machines) consist of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function. Further Note 7 to Chapter 84 reads as under:- "A machine which is used for more than one purpose is f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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