1997 (2) TMI 210 - AT - Customs

Summary

Issues:
Classification of imported coffee roasting plant under Chapter Heading 84.17(2) of the CETA, 1975.

Detailed Analysis:
1. Facts of the Case: The appellant imported a coffee roasting plant and claimed classification under sub-heading (1) of Heading 84.17. The department contended that the goods were classifiable under sub-heading (2) of Heading 84.17, leading to a demand for less charge.

2. Appellant's Arguments: The appellant argued that the imported product did not fall under Heading 84.17(2) as it was not machinery and equipment for food and drinks, citing various legal precedents. The appellant emphasized that roasted coffee is neither food nor drink until processed further.

3. Respondent's Arguments: The respondent argued that coffee, in common parlance, is considered a drink, and thus, the imported machinery should be classified under Heading 84.17(2) for food and drink equipment.

4. Judgment: The tribunal considered the submissions and legal precedents cited. It noted that coffee is commonly perceived as a beverage. Referring to the description of a roasting plant, the tribunal applied the common parlance test and concluded that the imported product was machinery and equipment for food and drink, falling under Heading 84.17(2).

5. Tariff Classification Analysis: The tribunal examined the tariff entry for Chapter Heading 84.17, noting that machinery and equipment for roasting are classifiable under this heading. It observed that since coffee is considered a beverage, machinery for its roasting would be classified under sub-heading (2) of Chapter Heading 84.17, a specific entry that takes precedence over the general entry of sub-heading (1).

6. Conclusion: Based on the common parlance understanding of coffee as a drink, the specific classification for machinery and equipment for food and drink under Heading 84.17(2), and the harmonious construction of the tariff entry, the tribunal upheld the classification of the imported coffee roasting plant under Chapter Heading 84.17(2) and dismissed the appeal.

This detailed analysis outlines the arguments presented by both parties, the legal principles applied, and the reasoning behind the tribunal's decision to classify the imported coffee roasting plant under a specific tariff heading.