https://www.taxtmi.com/caselaws?id=86739 A powder sifter used only to size coffee granules was held not to be a machine used for production of a commodity under CTH 84.79. The sifting operation was treated as only one stage in the overall manufacture or marketing process and, by itself, did not amount to production. On that basis, a machine performing only an ancillary step in manufacture was outside the scope of the claimed exemption under Notification No. 59/87 dated 1-3-1987, and the exemption claim failed. en-us Wed, 12 Feb 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86739 A powder sifter used only to size coffee granules was held not to be a machine used for production of a commodity under CTH 84.79. The sifting operation was treated as only one stage in the overall manufacture or marketing process and, by itself, did not amount to production. On that basis, a machine performing only an ancillary step in manufacture was outside the scope of the claimed exemption under Notification No. 59/87 dated 1-3-1987, and the exemption claim failed. Case-Laws Customs Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86739