https://www.taxtmi.com/caselaws?id=349562 A gas-fired coffee roasting unit, used for batch roasting and driven by electricity only for drum rotation, was not an electro-thermic appliance under heading 8516 because the heating and roasting function was performed by gas. The classification under heading 8419 was therefore sustained. As the concessional exemption for industrial coffee roasting machinery was linked to the specified tariff description, the goods did not meet the notification conditions and the exemption benefit was denied. en-us Thu, 24 Aug 2017 00:00:00 +0530 Thu, 21 Feb 2019 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349562 A gas-fired coffee roasting unit, used for batch roasting and driven by electricity only for drum rotation, was not an electro-thermic appliance under heading 8516 because the heating and roasting function was performed by gas. The classification under heading 8419 was therefore sustained. As the concessional exemption for industrial coffee roasting machinery was linked to the specified tariff description, the goods did not meet the notification conditions and the exemption benefit was denied. Case-Laws Customs Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349562