TaxTMI 
TaxTMI 
TaxTMI 
1999 (2) TMI 197
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....ded exemption to "Coffee roaster and grinder for Coffee curing machinery". The Commissioner in the appeal has held that as the exemption applies specifically to coffee roaster and grinder, it implies that the concession is applicable to a unit which performs both these functions, whereas the subject goods imported is only Coffee Roaster. 2. We have heard both sides in the matter. After a detailed consideration, we are of the considered opinion that the reasoning adopted by the Learned Commissioner in the Order is not sustainable. The reason being that the Coffee Grinder imported by the appellants is undoubtedly for Coffee Curing Machinery. We notice from the Commissioner (Appeals) order that he has observed that the item in question h....
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....ed the machinery not for domestic use but for industrial use being in the business of Coffee curing. The same has been imported for commercial use and the fact that the machinery is capable of grinding coffee to an extend of 500 gms/minute would show that it can be used continuously. Such continuous use of the grinder to grind 500 gms/minute would be used only by an industrial user and not by a domestic person whose needs could be limited. Therefore the reasonings arrived at by the Commissioner to hold the item to fit into the category of domestic appliance rather than one used for industrial purpose is not based on any evidence or on commercial understanding or on basis of the literature. Therefore, we over-rule the Classification of the i....
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....and ultimately after due consideration of all the judgments and the law on such proposition held that the word "and" ought to be interpreted as "or" in a disjunctive manner. It was noted that a simple perusal of Notification No. 125/86-Cus; Sl. No. 17 showed that the benefit is available to a machine FFS with vacuumising and inert gas flushing. It was noted that it is an admitted fact that the machine imported was supplied with the gas flushing system but had no vacuumising facility. It was observed that the said Notification was amended by Notification No. 65/89-Cus. dated 1-3-1989 allowing concessional rate of duty when FFS Machine is imported either with vacuumising accessory or inert gas flushing accessory or with both the accessories. ....