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2018 (6) TMI 624 - AAR - GSTClassification of goods - Ice Cream Making Machines - rate of GST - Whether the aforesaid goods fall under Chapter Heading 8438 of GST Tariff? - Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question? - Held that:- It is evident that the Explanatory Notes for Tariff Heading 8418 includes ice-cream makers - It is also observed that in the First Schedule to the Customs Tariff Act, 1975, ‘industrial ice cream freezer’ is mentioned against Tariff Item 8418 69 50 under Tariff Heading 8418. Therefore, ‘Ice Cream Making Machine’ manufactured and supplied by the applicant merit classification under Tariff Heading 8418. The Tariff Heading 8438 covers the machinery not specified or included elsewhere in Chapter 84, for the industrial preparation or manufacture of food or drink. As the ‘Ice Cream Makers’ are specifically covered under Tariff Heading 8418, the same do not fall under Tariff Heading 8438. Applicant has relied in the case of Milk Food Ltd. Vs. Collector of Customs, New Delhi [1994 (3) TMI 175 - CEGAT, NEW DELHI], where it was held that The goods covered under the Bill of Entry No. 7516 have been described as “enrober machine, conveyor system and coating & hardening tunnel”; claiming assessment of enrober machine under Heading 8438.80 (read with Notification No. 59/87-Cus.) and coating hardening tunnel under Heading 8418.69 (read with Notification No. 59/87-Cus.) - It is not the case of the applicant that the Ice Cream Making Machines manufactured and supplied by them consists of the above referred products, which were the subject matter of dispute in the case of Milk Food Ltd. Therefore, the said decision is not found to be applicable in the facts of the present case. Ruling:- The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.18 is applicable to the said product.
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