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1999 (4) TMI 80 - SUPREME COURTWhether, Can Filler, Fruit Feeder and Ripple Machine are accessories to the continuance icecream freezer or are independent machines covered by Chapter 84.19 and 84.30(1)? Held that:- Persuing xerox copies of the literature relating to the aforesaid machines and find that all such machines are independent and not accessories. The mere fact that the so-called machines can be connected with freezers would not change their character of being independent machines. The aforesaid machines are intended 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. 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.
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