Coffee roasting plant classification turned on common parlance and specific-entry priority under the tariff heading.

Imported coffee roasting plant was classified under Chapter Heading 84.17(2) as machinery and equipment for food and drink. Applying the common parlance test, coffee was treated as a beverage or drink, and the specific sub-heading for food and drink was held to prevail over the broader treatment-related entry. The heading was read harmoniously with the sub-heading, and the more specific classification was preferred. The goods were therefore placed under Chapter Heading 84.17(2) rather than the assessee's claimed classification.

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Issues: Whether the imported coffee roasting plant was classifiable under Chapter Heading 84.17(1) as claimed by the assessee or under Chapter Heading 84.17(2) as machinery and equipment for food and drink.

Analysis: The tariff entry covered machinery and plant for treatment by processes including roasting, and the dispute turned on whether coffee roasting plant fell within the specific sub-entry for machinery and equipment for food and drink. Applying the common parlance test, coffee was treated as a beverage or drink. The reasoning also applied the principle that a specific entry prevails over a general entry and read the main heading harmoniously with sub-heading (2), which specifically covered machinery and equipment for food and drink.

Conclusion: The imported goods were held classifiable under Chapter Heading 84.17(2), against the assessee.

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