2017 (10) TMI 717

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....der-in-Original. Since identical issue is involved and the impugned order is also common, both the appeals are being disposed of by this order. 2. Briefly the facts of the present case are that the appellants are engaged in the business of roasting and marketing of filter coffee under the name of Bayer s coffee. The appellants had imported goods viz. probat Roasting unit Model I-P from M/s. Probat-Weke, Germany and sought classification of impugned goods under Chapter Heading/CETH 85167990 and claimed exemption benefit provided at Sl.No.252A S.No.1(ii) of List 32A of the table annexed to Notification No.21/2002 dt. 01/03/2002 read with Notification No.06/2006 dt. 01/03/2006 (Sl.No.10 of the table annexed to Notification No.6/2006). As pe....

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....the goods imported by them were classifiable under CTH 85167990 and claimed benefit of concessional rate of duty under Notification No.21/2002 dt. 01/03/2002 provided at Sl.No.1(ii) of List 32A, Sl.No.252A of the Table annexed to the said Notification. Whereas the Department has assessed the impugned goods under CTH 84198190 and denied the benefit of concessional rate of duty provided under Notification No.21/2002 dt. 01/03/2002. It has also been submitted in the grounds of appeal that Sl.No.252A of Notification No.21/2002-Cus dt. 01/03/2002 stipulates concessional rate @ 5% for goods falling under Chapter 84 or any other Chapter for use in the plantation sector and Sl.No.1(ii) of List 32A refers to coffee roasting machine intended for indu....

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....ingly he classified the impugned goods under Chapter 8419. Further the Commissioner(Appeals) has also discussed in the impugned order as to why the impugned goods should fall under 8419. Further the learned Commissioner has also discussed regarding the eligibility of concessional rate of duty provided under Notification No.21/2002 dt. 01/03/2002 and has observed as under:- Goods and machinery or equipments specified in Sl.No.252A, for use in the plantation sector as mentioned under list 32A of the table annexed to Notification No.21/2002-Cus. dt. 01/03/2002 are eligible for concessional rate of duty @ 5% BCD. No doubt the impugned goods meant for coffee plantation sector would fall under Chapter 84 or any other Chapter, as envisage....