https://www.taxtmi.com/caselaws?id=90864 Imported coffee grinder was examined for tariff classification and exemption treatment under a notification. The machine was held not to be a domestic electro-mechanical appliance, because its literature, capacity, and industrial end use showed use in coffee curing machinery; classification under Heading 8479.82 as a machine having an individual function was accepted. On exemption, the word "and" in the entry for "Coffee roaster and grinder for Coffee curing machinery" was read disjunctively to avoid defeating the concession, so the grinder was treated as covered by the notification. The assessee was thus held entitled to the exemption and consequential relief. en-us Thu, 11 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 11:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90864 Imported coffee grinder was examined for tariff classification and exemption treatment under a notification. The machine was held not to be a domestic electro-mechanical appliance, because its literature, capacity, and industrial end use showed use in coffee curing machinery; classification under Heading 8479.82 as a machine having an individual function was accepted. On exemption, the word "and" in the entry for "Coffee roaster and grinder for Coffee curing machinery" was read disjunctively to avoid defeating the concession, so the grinder was treated as covered by the notification. The assessee was thus held entitled to the exemption and consequential relief. Case-Laws Central Excise Thu, 11 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90864