Sethi, J. - (1.) The short point in controversy is as to whether, Can Filler, Fruit Feeder and Ripple Machine are accessories to the continuance ice cream freezer or are independent machines covered by Chapter 84.19 and 84.30(1). The Customs, Excise and Gold (Control) Appellate Tribunal (for short CEGAT) held that the three items did not merit classification under heading 84.15(1) and dismissed the appeals. Not satisfied with the judgment of the CEGAT the assessee 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 ice cream 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 refrigerating equipment classified as such under heading 84.15(1) of the Customs Tariff Act. None of the aforesaid so-called accessories can function independently as each of them has reportedly been specially made to be connected and to work along with the ice-cream freezer. Being refrigerating machinery, the imported machines are stated to be not dutiable. Countervailing duty under Tariff Item No. 68 of the Central Excise Tariff is not attracted. Feeling that the appellant was not liable to pay the duty, the refund claim for Rs. 3,44,986.55 was filed before the authorities of the Custom Department in the year 1980. The Assistant Collector of Customs vide his Order dated 12-11-1981 rejected the claim vide Annexure 'C'. The appeals preferred before the Appeal Collector and Appellate Tribunal were rejected on 31-1-1983 and 23-5-1985 respectively.
(3.) We have heard the learned counsel appearing for the parties and perused the relevant record. It is not disputed that the appellant had imported machines and spare parts for the purposes of making ice cream. It is also not denied that ice-cream freezer is a refrigerating equipment classified as such under heading 84.15. There is no dispute regarding the payment of the duty and CVD in respect of continuous ice cream freezer. The dispute relates to the payment of the duty with respect to the Can Filler, Fruit Feeder and Ripple Machine. Sub item (1) of Tariff Item No. 29-A deals with refrigerating and Air conditioning appliances and machinery which provides that refrigerators and other refrigerating appliances shall be such appliances which are ordinarily sold or offered for sale as ready assembled units such as ice makers, bottle coolers, display cabinets and water coolers. Continuous ice cream freezer was, therefore, rightly assessed under the aforesaid entry.;