9911796707
TMI Blog1999 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... achines freezer cannot be utilised for the purpose of the manufacture of the ice cream. The purpose of the aforesaid machines is to facilitate in filling the tubs with icecream of one or two-three flavours add fruit syrups, chocolate etc. to produce multi flavoured product. Thus the statutory authorities under the Act and the Tribunal, were, therefore, justified to hold that the Can Filler, Fruit Feeder and Ripple Machine are independent machines and not accessories as claimed by the appellant. Appeal dismissed. - 138 of 1986 - - - Dated:- 28-4-1999 - A.P. Misra and R.P. Sethi, JJ. [Judgment per : R.P. Sethi, J.]. - The short point in controversy is as to whether, Can Filler, Fruit Feeder and Ripple Machine are accessories to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 rejected the claim vide Annexure `C'. The appeals preferred before the Appeal Collector and Appellate Tribunal were rejected on 31-1-1983 and 23-5-1985 respectively. 3.We have heard the learned Counsel appearing for the parties and perused the relevant record. It is not disputed that the appellant had imported machines and spare parts for the purposes of making icecream. It is also not denied that ice cream freezer is a refrigerating equipment classified as such under Heading 84.15. There is no dispute regarding the payment of the duty and CVD in respect of continuous icecream freezer. The dispute relates to the payment of the duty with respect to the Can Filler, Fruit Feeder and Ripple Machine. Sub-item (1) of Tariff Item No. 29-A deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 68 CET. The fourth item is "Can Filler" which has been assessed under Heading 84.19 @ 60% plus 15% plus CVD 8% under Heading 68 CET. In this case also applicants have produced xerox copy of some extract of literature. According to this, the can filler can be directly linked to and or more continuous freezers to fill tube with icecream of one, two or three flavours. It is therefore evident that this can filler is capable of working in line with ice cream manufacturing plant. However, this can filler is ready independent unit having firm stand. It does not require any sort of erection for its working though this unit can work in line with icecream manufacturing plant. As such this has been correctly assessed under Heading 84.19 with CVD und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d only to give better production of the ice cream. It cannot be said that for those machines freezer cannot be utilised for the purpose of the manufacture of the ice cream. The purpose of the aforesaid machines is to facilitate in filling the tubs with icecream of one or two-three flavours add fruit syrups, chocolate etc. to produce multi flavoured product. The reliance of the learned Counsel for the appellant on Collector of Customs v. Enfield India Ltd. [1991 (51) E.L.T. 172 (S.C.)] is misplaced inasmuch as, the order of the Tribunal was set aside, "in the facts and circumstances of the case". The argument in that case was that there was possibility of the goods falling under different categories which is not the position in the instant c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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