1997 (3) TMI 194

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....hine, in addition to hulling, also serves the function of de-stoning and pneumatic separator and, therefore, the benefit of notification which exempts coffee huller cannot be extended to the impugned goods. 2. The appellants desires decision on merits. 3. Ld. DR reiterates the departmental arguments and submits that it is not a simple coffee huller but a complex machine which not only performs the function of hulling but also a destoner and pneumatic separator. 4. We have heard ld. DR and perused the records of the case. Notification 390/86 exempts coffee huller or peeler-cum-polisher. It also exempts coffee grader, UV sorting machine for coffee, vipro Grader or Gravity separator for coffee. The appellants in their a....

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....s that : "The Coffee Huller Model Con-6 manufactured by M/s. Pinhalense S.A. Maquinas Agricolas, Brazil is an improved type of machine which performs the operation of hulling after removing the impurities/stones from the uncured coffee and upgrades the quality of hulled coffee by separating the lights/defective beans by means of pneumatic separation. The destoner and pneumatic separator found in this machine are not optional but are integral parts of the coffee huller which help in upgrading the quality of hulled coffee. This type of improved coffee hullers have been recommended for import because of the fact that the indigenous hullers do not incorporate these requisite and important features from the point of view of quality". It wi....