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<h1>Appeal Rejected: Coffee Granule Sifting Not Production; Tribunal Cites Battery Machine Case</h1> The appeal was rejected as the Tribunal held that merely sifting coffee granules does not amount to the production of a commodity, citing a similar case ... Sifter - Benefit under Notification No. 59/87-Cus. not available The appellants imported a powder sifter for manufacturing agglomerated coffee, claiming assessment under CTH 84.79 with exemption under Notification No. 59/87. The claim was rejected as sifting coffee granules was not considered production of a commodity. The Tribunal held that merely sifting coffee granules does not result in production of a commodity, following a similar case involving machines used in battery production. The appeal was rejected.
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