TMI Blog2018 (8) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items meant for coffee making hot drinks or for cooking or heating foods. Hence, the classification of coffee roasting machine under either by this CTH is not sustainable. Even though LPG is used for heating the coffee roasting machine, electricity is used for running the machine and hence, the impugned goods is rightly classifiable under CTH 85167990; the very intention of S.No. 252 (A) of Notification No. 21/2002 Customs is to cover machinery or equipment for use in the plantation sector; even though the S.No. 1 (ii) of List 32A covers the coffee roasting machine intended for industrial use, falling under tariff item 85167990 as admitted in the impugned order; coffee roasting machine is not covered by any other Heading; the very intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whether or not electrically heating (excluding furnaces, ovens and other equipment of Heading 85014), for the treatment or materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling other than machinery or plant of a kind used for domestic purposes . The relevant portion of explanatory notes for the heading 84.19 reads as the roasting plant frequently consists of cylindrical or spherical receptacles in which the products to be treated (e.g. coffee beans, cocoa beans, cereals or nuts) are subjected to controlled heat by contact with the heated walls of the containers or by a direct stream of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the List 32(A) of the said Notification makes it clear that the benefit is available for coffee roasting unit only if it is for use in coffee plantations sector and coffee roasting machine is classifiable under the tariff item 85167990; therefore the benefit of exemption is not available to the applicants. 4. The Departmental Representative has further submitted that the terms of the Notification ought to be incorporated in its own language, and no word can be added or deleted from the language as held by the Hon ble Supreme Court in the case of S.P. Gupta Vs. UOI reported in AIR 1982 SC 299, wherein it was held that there is unanimity of all the courts in the world and this is that where the words or the language used in a statute are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are classifiable under 8419 and this Heading does not specifically indicated that it should be an electric machine and it also talks about roasting being one of the processes that such machines may undertake. The explanatory notes for the Heading 8419 reads as under: This 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 heat by contact with the heated walls of the containers, or by a direct stream of air forces through the heating medium (e.g., gas or oil burners or coke fires). These appliances usually incorporate devices which keep the products in constant rotation to ensure uniform treatment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. We do find 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. As per the judgment of the Hon ble Supreme Court cited by the learned AR, the benefit of the Notification cannot be extended as there was no ambiguity in the wording of the Notification. It is not for the Tribunal to go into the legislative intent of the Notification. Moreover, we find that classification of an imported item should depend on its description and nature in terms of relevant section or chapter notes of Customs Tariff Act, 1975 rather than the words of Notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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