https://www.taxtmi.com/caselaws?id=86402 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. en-us Mon, 10 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86402 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. Case-Laws Customs Mon, 10 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86402