M/S. HMT LTD . versus COMMNR. CENTRAL EXCISE & CUSTOMS, AURANGABAD

M/S. HMT LTD . versus COMMNR. CENTRAL EXCISE & CUSTOMS, AURANGABAD

Machines in the nature of pasteurizer, chiller, butter packing machine, etc., for processing milk using heat exchange, refrigerating appliances, or machines for wrapping or weighing products are excluded from Chapter heading 84.34 as per HSN Explanatory Note and tariff act. Tribunal’s classification should be upheld unless patently wrong.

Parties
Appellant: HMT LTD.; Respondent: Commissioner of Central Excise & Customs, Aurangabad
Jurisdiction
India
Judgment Date
13 July 2007
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeal dismissed.
Legal Topics
Tariff Classification, Central Excise Tariff Act Application
Taxation Excise Law Tariff Classification Central Excise Tariff Act Application

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Parties

HMT LTD.

Appellant

Commissioner of Central Excise & Customs, Aurangabad

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether machinery for processing milk, such as pasteurizers, chillers, pumps, separators, butter packing machines and their parts are classifiable under Chapter Heading 84.34 of Central Excise Tariff Act, 1985 or should they be classified elsewhere as per HSN Explanatory Notes and Note 2 of Chapter heading 84

Ratio Decidendi

Machines in the nature of pasteurizer, chiller, butter packing machine, etc., for processing milk using heat exchange, refrigerating appliances, or machines for wrapping or weighing products are excluded from Chapter heading 84.34 as per HSN Explanatory Note and tariff act. Tribunal’s classification should be upheld unless patently wrong.

Court Disposition

Appeal dismissed.

Orders

  • There will be no order as to costs.