1997 (2) TMI 272 - AT - Customs

Summary

The appellants imported a powder sifter for manufacturing agglomerated coffee, claiming assessment under CTH 84.79 with exemption under Notification No. 59/87. The claim was rejected as sifting coffee granules was not considered production of a commodity. The Tribunal held that merely sifting coffee granules does not result in production of a commodity, following a similar case involving machines used in battery production. The appeal was rejected.