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2018 (6) TMI 624

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 8418.6 .....

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of GST Tariff, which attracts the rate of 18%. 4. It is submitted by the applicant that the said goods primarily designed for manufacture of ice cream i.e. food, thus the same cannot be treated as similar to refrigerator, freezer, heat pumps or other refrigerating or freezing equipments of Chapter Heading No. 8418 of GST Tariff. The description of Chapter Heading 8418 is as under - Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 . It is submitted that the aforesaid description of the goods relates to (i) the refrigerators, in which goods can be stored at low temperatures; (ii) freezers which withdraw the heat to change something from a liquid to a solid; change to ice; cause to freeze; and (iii) Heat Pump is a device which draws heat from a suitable heat source and converts it with the assistant of a supplementary energy source into a source of more intense heat. These goods shall attract GST at the rate of 28%. However, this description of the said goods i.e. refrigerator, freezer etc. is not applicable to the Ice Cream Making Machine in question as the goods Ice Cream Making .....

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r Tariff Item 8418 69 10 under Chapter Heading 8418 with the Chapter Heading Description Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 . It is further informed that there is an entry at Serial No. 120 of Schedule IV - 28%, namely, Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 with Chapter Head 8418. As per the description given by the applicant, the product namely, Ice Cream Making Machines appear to be falling under the entry at Serial No. 120 of Schedule IV of Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. 9. We have considered the submissions made by the applicant in their application for advance ruling and additional submissions made vide letter dated 30.11.2017 as well as submissions made at the time of personal hearing. We have also considered the information and views submitted by the Goods & Services Tax and Central Excise, Ahmedabad South Commissionerate. 10. The issue involved in this case is regarding classification of Ice Cream Making Ma .....

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MENT The refrigerators and refrigerating equipment of this heading are in the main machines or assemblies of apparatus for the production, in a continuous cycle of operations, of low temperatures (in the region of 0° C or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases (e.g., ammonia, halogenated hydrocarbons), of volatile liquids or, in the case of certain marine types, of water. The heading therefore excludes : (a) Freezing-salt type freezers (heading 82.10 or 84.19). (b) xxx xxx (c) xxx xxx The refrigerators of this heading are of two main types (A) COMPRESSION TYPE REFRIGERATORS Their essential elements are : (1) The compressor which receives expanded gas from the evaporator and delivers it under pressure to (2) The condenser or liquefier where the gas is cooled and liquefied, and (3) The evaporator, the active cooling element, consisting of a tubular system in which the condensed refrigerant, released through an expansion valve, evaporates rapidly with the absorption of heat from the surrounding air or, in the case of large cooling installations, from brine or a solution of calcium chloride kept in circulation aro .....

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s / products under dispute have been described in the first paragraph of the said decision as follows :- This appeal is directed against the order-in-appeal passed by Collector of Customs (Appeals), Bombay who has rejected the claim of the classification in respect of two consignments covered by two separate Bills of Entry dt. 22-11-1988. By these two consignments under the same IGM No., the goods have been described as, in so far as Bill of Entry No. 7518 dt. 22-11-1988 is concerned as product forming, conveyor system and freezing tunnel . The importer has claimed assessment of product forming under Heading 8438.80 of the Customs Tariff, conveyor system under Heading 8428.39 (read with Notification No. 59/87-Cus.) and freezing tunnel under Heading 8418.69 (read with Notification No. 59/87-Cus.). 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.). The Department has not accepted the importer s claim fo .....

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