TMI Blog1998 (5) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant filed the appeal against the order-in-appeal dated 9-8-1990 passed by the Collector of Customs (Appeals), New Delhi. In the impugned order the Collector held that the New Crepaco Continuous Ingredient Feeder Model No. S 410 is classifiable under heading 84.59(1) of the Customs Tariff. 2 Heard Shri T.P.S. Kang, Advocate and Shri S.N. Ojha, JDR. The appellant made an import of New Crep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one or two ingredients into a flowing stream of ice cream or other pumpable products. The feeder is designed to provide controlled insertion of fruits, nuts and candies, purees syrups and other such ingredients in a wide range of shapes, sizes and forms into a continuous flowing stream of base product such as the ice cream. 4. From the product literature we find that the ingredient feeder is us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced any commodity. Therefore, it can also not be classified under 84.51(2) of the Customs Tariff. 6. Tariff Item No. 84.59(1) includes machine and mechanical appliance not elsewhere specified. Neither the feeder is a refrigerating equipment nor it is a machine and appliance designed for production of any commodity, it is only mixing some of the ingredients in the ice cream. Therefore, is righ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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