9911796707
TMI Blog1999 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has preferred this appeal reiterating all pleas which were negatived by the Appellate Tribunal. 2.The appellant had imported under one single order in its single consignment of plant and machinery namely, "continuous icecream freezer add with alleged accessories such as Electronic Doser, Can Filler, Fruit Feeder and Ripple Machine with spare parts". According to it, the main function of the machines imported is to make ice cream. The ice freezer is stated to be refri-gerating equipment classified as such under Heading 84.15(1) of the Customs Tariff Act. None of the aforesaid so-called accessories can function indepen- dently as each of them has reportedly been specially made to be connected and to work along with the ice cream freezer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, rightly assessed under the aforesaid entry. 4.The appellant had originally claimed re-assessment of the entire consignment under Heading 84.15(1) at the rate of 40 per cent with the levy of CVD. But later on submitted that if those could not be classified under the said heading, they be classified as different items. Can Filler, Fruit Feeder and Ripple Machine were stated to be covered under Heading 84.26 or 84.59(2). The appellant did not produce original catalogue literature or working manual of the machines but relied upon xerox copy of some literature before the Assistant Collector of Customs who after examination of such material rightly found :- "However from xerox copy it is seen that sketch as revealed in xerox copy go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the continuous freezers to produce. This machine consists of a sturdy, positive piston pumps with electric motor, speed variator and reducer, hopper to hold the ripple sauce and a mixer/distributor head for feeding the sauce in such a way that a stripped effect is achieved with the finished product. From the sketch of the machine it is seen that it is an independent ready assembled unit having firm stand requiring no erection at sight for its functioning though it can also be linked and worked with continuous freezer". 5.The learned Counsel appearing for the appellant took great pains to satisfy us that the Can Filler, Fruit Feeder and Ripple Machine were not independent machines but accessories. However, in view of the findings of the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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