TMI Blog2009 (5) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the refrigerated product. – Impugned tank is classifiable under SH 8418.10 and not under SH 8419.10 – The explanatory notes to the HSN are a safe guide and aid for ascertaining the true meaning of any expression used in the Act in case of any doubt and that the explanatory notes to HSN are not only of persuasive value but are entitled to greater consideration in classifying goods - E/3113/2001 - A/197-198/2009-WZB/C-II/(EB), - Dated:- 5-5-2009 - S/Shri A.K. Srivastava, Member (T) and Ashok Jindal, Member (J) Cross Objection No. E/CO/88/2002 REPRESENTED BY : Shri B.K. Singh, Jt. CDR, for the Appellant. None, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - This is an appeal filed by the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake the milk completely safe from bacterial contamination. They further contended that the product i.e. Bulk Milk Cooling Tank functions in a manner that the milk stored therein is maintained in the specific range of temperature without allowing it to freeze (turn into ice). They further claimed that refrigerators are the equipments, which basically allow and make the items stored thereto to freeze (turn into ice). However, the process effected by the product in addition to preventing bacterial and microbic growth keeps the milk fit for human consumption and retains its potable nature. They further stated that considering the function of the product, it should be classified under Chapter Heading No. 8419.10. Also their competitors in Gujara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the Boards' Circular F. No. 145/4187/CX 4 dated 29-2-88 (Circular No. 5/88). Further, he relied on the Tribunal's decision in the case of CCE, Mumbai v. Pan Asia Corporation [1999 (107) E.L.T. 306 (Tri.)], where in the case of Water Cooler, it is held that open loop water cooler is not based on refrigerating system and cooling effect is from 45 degree Centigrade to 6 degree Centigrade and is thus classifiable under Ch. Heading 8419.00 and not under 8418 of Central Excise Tariff as the cooling effect should be of the refrigerator i.e. around zero or sub-zero temperatures. Applying the ratio of this decision/instructions and the HSN notes, the Commissioner (Appeals), vide O.I.A No. P1/312/2001 dtd. 20-7-2001, held that the Bulk Milk Cool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opper, which is an ideal material for high conductivity and heat transfer. CONDENSING UNIT : The condensing unit consists of compressor, condenser and other accessories. The condenser unit is responsible to generate ice on the copper coil by using FREON 22 gas. The unit is complete in all respects which includes electrical panel, ice water pump etc. the system is ideally designed for transfer of heat from milk to ice water, ice water to ice and ice to FREON 22 gas. 9. The respondents have submitted that the function of the entire system with the help of combination of units having independent function creates the cooling effect upto 4 degree centigrade by INDIRECT COOLING in any case not below that to keep a perishable item like MIL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erating ice. As per the explanatory note to CH. 8418, the temperature at the active cooling element is what is important and not the temperature of the refrigerated product. The cooling coil immersed in water generates ice of 38 mm dia around it, thus producing cryogenic temperature. 11. The Hon'ble Supreme Court in the following cases has held that the Central Excise Tariff n the Central Excise Tariff Act, 1985 being broadly based on the HSN, the explanatory notes to the HSN are a safe guide and aid for ascertaining the true meaning of any expression used in the Act in case of any doubt and that the explanatory notes to HSN are not only of persuasive value but are entitled to greater consideration in classifying goods under Customs and C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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