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2018 (8) TMI 47 - AT - CustomsClassification of imported goods - Probat Roasting Unit - appellant classified the goods under 85167990 claiming benefit of exemption under S.No. 252 (A), S.No. 2 of list 32 (A) of Customs N/N. 21/2002 - Department has denied the classification and exemption thereby and classified the coffee roasting machine under CTH 84193100. Whether the goods will be classified under CTH 85167990 or under CTH 84193100? Held that:- What is important is to see the source of energy for the main function of the machines. The impugned machine is gas-fired for the main function of roasting and therefore, as per the construction of the tariff Heading 8419, coffee beans being agricultural products used for heating or roasting of coffee beans finds merits classification under CTH 84193100. Therefore, there is no reason to interfere with the order of the learned Commissioner (A). Classification given in the Notification - Held that:- Notification has given the description under List 32A (ii) not only mentions coffee roasting machine intended for industrial use at S.No. (ii) but also say machines falling under CTH 85167990 - It is not so that the lower authority cannot interpret the Notification in a piecemeal manner and to say that the exemption is available to coffee roasting machine intended for industrial use even if they do not fall under the tariff Heading mentioned therein. The classification of the coffee roasting machine under CTH 84193100 of Customs Tariff Act is upheld - appeal dismissed - decided against appellant.
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