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of <h1>CESTAT grants exemption for imported goods in Methane production case</h1> The Appellate Tribunal CESTAT, Mumbai, ruled in favor of the importers in a case concerning the classification and exemption eligibility of imported goods ... Eligible for benefit of Notification No. 59/87-Cus. Importers sought classification of 'Top entering Epoxy Coated Agitator made of Carbon Steel' entered under CTH 8421.21 and claim to exemption under Notification No. 59/87. Lower authorities classified the goods under CTH 8479.82, outside the notification benefit. Appellants limited their claim to Serial No. 50 of the table to the Notification, which covers 'goods falling under sub-heading Nos. 8179.20, 8479.30, 8479.40; sub-heading No. 8479.81 excluding wire coil, winders; and machinery (falling under Chapter Heading 84.79) for the production of a commodity.' The Tribunal applied the ratio of Collector of Customs, Madras v. McDowell Co. Ltd., holding that the expression 'and machinery used for production of a commodity' (appearing after a semi-colon) denotes a distinct exempt category. The agitator is used in the anaerobic stage of methane production (converting organics to methane and carbon dioxide), with contaminants removed later in an aerobic stage. Applying McDowell, the impugned order was set aside and the appeal allowed.
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