Classification of Home Soda Making Machine - Clarification regarding - Central Excise - 22/89

Classification of Home Soda Making Machine - Clarification regarding Circular No. 22/89 Dated 1-8-1989 [From F. No. 156/19/89-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Home Soda Making Machine - Clarification regarding Doubts have been expressed regarding the correct classification of the product namely Home Soda Making Machine, whether under heading 84.10 as "hand operated mechanical appliances" or under heading 84.22 as "Machinery for aerating beverages" or under heading 84.79 as "Machinery having individual functions not specified elsewhere". 2. The matter was discussed in the North Zone Tariff-cum-General Conference of Collectors of Central Excise held at Shimla on 5th and 6th June 1989. The appliance consists essentially of chamber to contain a cylinder of carbon dioxide gas under pressure, a compartment for keeping a glass bottle containing the beverage to be carbonated and the valve to control the flow of carbon dioxide gas. The beverage, generally water, is filled in a bottle which is placed in the compartment meant for this purpose. The top of the appliance then comes down. To carbonate the beverage, the lid of the applicance is closed, so that the nozzle which is of carbon dioxide goes into the opening of the bottle. When the lid above is pressed, the valve to which carbon dioxide cylinder is opened and the gas is released into the bottle of water. Three or four short bursts are enough to carbonate the beverage, sufficiently. The Conference took note of the entries for Heading No. 84.22 and the definition of the machine as given in the Note 5 to Section XVI of the Schedule to the Central Excise Tariff Act, 1985, and observed that Heading No. 84.22 was more specific. It was viewed that the classification of the goods has to be decided, at first, in terms of the entries in the Chapters and the relevant Section Notes. HSN Explanatory Notes needed to be referred to, if only necessary for an understanding of the scope of terms and nomenclatural descriptions in the harmonised system. Applying this yardstick, the Conference felt that since Heading No. 84.22, inter alia, covered machines for aerating beverages and that was what the Home Soda Making Machine really did, it was a "Machine" in terms of Note 5 to section XVI. As such its classification under Heading No. 84.22 would be appropriate. Moreover, it was seen from the Explanatory Notes under Heading No. 84.10 that it covered, among other things, goods like vegetable mincers and mashers; meat mincers and slicers; meat presses; cutters and peelers, bottle openers and corkers, the products which were not at all akin to Home Soda Making Machine. The Conference felt that the classification under Heading No. 84.79, as claimed by the manufacturer, was out of the question since it was a residuary entry and the specific entry for the subject goods was already there under Heading 84.22. 3. Board agrees with the views of the Conference that Home Soda Making Machine is appropriately classifiable under Heading 84.22 of Central Excise Tariff and accordingly it is clarified that such Home Soda Making Machines are classifiable under Heading 84.22 CETA. 4. Field formations may be informed accordingly.