9911796707
TMI Blog1984 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... Item 29A( 1) of the Customs Tariff. On 5th June, 1979 the petitioners wrote to the Assistant Collector of Customs and submitted that the freezer should be classified as dA.I.R.y machinery under Item 84.26. On 19th June, 1979 the Assistant Collector of Customs held that the freezer should be assesssed under Item 84.15(1) of the Customs Tariff and, for the purpose of countervailing duty, under Tariff Item 29-A(1). The petitioners preferred an appeal on 4th August, 1979. The Collector of Customs (Appeals) dismissed the appeal. He found that what had been imported was a continuous ice cream freezer based on ammonia. Its instruction manual showed that the salient features of a refrigeration system like solenoid valves and automatic expansion val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the petitioners, to the averments in the petition which show that the freezer did not have either a compressor or a condensor and no refrigerator or refrigerating appliance could operate without a compressor or a condensor. The freezer as such could not be treated as a refrigerator or a refrigerating appliance. The freezer is stated also to have no utility except as a part of an ice-cream making plant. There is no affidavit in reply which controverts these factual averments. 4. My attention was drawn to the judgment of my brother Lentin dated 7th March, 1979 in Miscellaneous Petition No. 223 of 1972 (Blue Star Ltd. v. Union of India and Another, 1980 E.L.T. 280). The item which was sought to be classified under Tariff Item 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it could not also function independently of the plant incorporating the compressor and the pipeline for the refrigerant gas. It could not, therefore, attract countervailing duty under Tariff Item 29-A. The argument that it might be a component part of a refrigerating appliance was also not acceptable to the Board as the freezer was in the nature of an accessory, complete by itself, but requiring assistance from an independent compressor and separate supply of refrigerant gas. It could not, therefore, even on that count, be said to be covered by Tariff Item 29-A. 6. Mr. Bulchandani, learned counsel for the respondents, made a valiant attempt to convince me that the freezer could be used as a cooling unit even devoid of a condenser or a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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