https://www.taxtmi.com/caselaws?id=364575 Tariff classification of a coffee roasting machine turned on its principal function: because roasting was gas-fired and electricity served only rotation and ancillary operations, the unit fell under Heading 8419 as machinery for roasting coffee beans, not under Heading 8516 for electro-thermic domestic appliances. The exemption claim under Notification No. 21/2002-Customs also failed because the notification was construed strictly and required full satisfaction of its tariff-description conditions. As the goods did not answer the stated classification condition, the exemption could not be extended by implication for industrial use in the plantation sector. en-us Thu, 26 Jul 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364575 Tariff classification of a coffee roasting machine turned on its principal function: because roasting was gas-fired and electricity served only rotation and ancillary operations, the unit fell under Heading 8419 as machinery for roasting coffee beans, not under Heading 8516 for electro-thermic domestic appliances. The exemption claim under Notification No. 21/2002-Customs also failed because the notification was construed strictly and required full satisfaction of its tariff-description conditions. As the goods did not answer the stated classification condition, the exemption could not be extended by implication for industrial use in the plantation sector. Case-Laws Customs Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364575