Classification of Home Soda Making Machine - Clarification regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f 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 m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ers 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 M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X