9911796707
TMI Blog1997 (2) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-heading (1) of Heading 84.17 of the CETA, 1975. The deptt. alleged that the imported goods were classifiable under sub-heading (2) of Heading 84.17 and accordingly raised a less charge demand against the appellants. The appellants explained that the product was not classifiable under Heading 84.17(2) as this heading covers machinery and equipment for food and drinks whereas the coffee is neither a food nor a drink. After careful consideration of the submissions made, the lower authorities classified the imported product under Heading 84.17(2) and confirmed the less charge demand. 3. Shri T. Viswanathan, ld. Advocte appearing for the appellants submits that in the instant case, the appeal was heard by one Collector (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat coffee-chickory mixture is neither food product nor food preparation. The ld. Counsel also cited and relied upon the decision of the Hon'ble Supreme Court in the case of C.C.E. v. Parle Exports (P) Ltd. reported in 1988 (38) E.L.T. 741 in which the Apex Court held that statutory text and the intention of the Parliament are to be harmonised but primacy is to be given to the text in which the intention of the law giver has been expressed. The ld. Counsel also relied upon the judgment of the Bombay High Court in the case of Cadbury-Fry (India) Pvt. Ltd. in Misc. Petition No. 702 of 1971 wherein the Hon'ble High Court had held that it is further clear that the said coca cake by itself does not form an ingredient of human food which can be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon a number of case-law in which the subject dealt with was whether chickory and coffee mixture was a food. In all these decisions, it was held that mixture of coffee and chickory is not food. We also observe in the case of Brooke Bond India Ltd. cited supra, the hon'ble A.P. High Court held that so far as coffee chickory blend is concerned, there is little doubt that it is a beverage and not food. Thus it is clear that coffee is a beverage and not food. From page 1209 of C.C.C.N. Nomenclature we find that roasting plant has been defined as under : "These frequently consist of revolving cylindrical or spherical receptacles in which the products to be treated (e.g. coffee beans, cocoa beans, cereals or nuts) are subjected to controlled he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, evaporating, vaporising, condensing, or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water-heaters, non-electrical : (1) Not elsewhere specified 40% (2) Machinery and equipment for food and drink other than those used for treating milk; instantaneous or storage water-heaters, non-electrical; machinery and equipment imported for use in airconditioning." 60% There is no dispute that plant and machinery for roasting is classifiable under Chapter Heading 84.17. We have also held that coffee is a beverage and can be called a drink also, we also observe that machinery and equipment for food and drink will attract classification under sub-item (2) of Chapter Heading 84.17. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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