TaxTMI 
TaxTMI 
2018 (8) TMI 47
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.... S.No. 2 of list 32 (A) of Customs Notification No. 21/2002. The Department has denied the classification and exemption thereby and classified the coffee roasting machine under CTH 84198190. Aggrieved by this order, the appellants had preferred an appeal. The Commissioner (A) has upheld the OIA vide Order No. 113/07 dated 24.09.2007 and further classified the machine under CTH 84193100. Hence this appeal. 2. The learned counsel for the appellants submitted that the appellant has not been given any notice before the Department changed in the classification and denied the exemption availed, therefore, entire proceedings are vitiated by law. CTH 84193100 or CTH 84188190 do not cover coffee roasting machine and they cover driers meant for ag....
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..... Khajaria Ceramics Ltd. - 2005 (191) ELT 20 (SC). 3. The learned Departmental Representative has submitted that as per the technical manual of the manufacturer, the item is Shop Roaster Type 1.25 GAS-FIRED for roasting coffee in batches of 12 to 25 Kg; the roasting drum is a gas burner that releases the heat; thus it is clear that the heating/roasting is done by using gas and not by electricity; the machine uses electricity only for rotation of the drum while roasting the coffee beans by the gas burner, since the machine under import uses gas for roasting; the same cannot be considered as Electro-thermic appliance and therefore cannot be classified under the Heading 85167990. 3.1 On the other hand, the Heading 8419 reads as follows: ....
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....00. 3.2 The Heading 8516 CTA' 75 covers "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; Electro-thermic Hair- dressing apparatus (e.g. hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes). This group includes all electro-thermic machines and appliances provided; they are normally used in the households. 3.3 From the above, it is very clear that the Heading 8516 covers only electro-thermic appliances of a kind used for domestic purposes and not the appliances/machines where the heating is not by way of electricity and which are in the nature of....
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.... We find that the brief issue in this case is the classification of the imported coffee roasting machine; the appellants sought to classify it under CTH 85167990 the Heading 8516 machines that run by electricity are the appliances of a kind used for domestic purposes. It is not the case of the appellants that the instrument that are imported machine is for domestic purposes. It is also very clear that from the explanatory notes to the Heading 8516 that it is meant for of a kind used for domestic purposes. The appellants while claiming that the machine was imported for coffee plantation sector cannot classify the machines under CTH 85167990 are only alien with the Heading given in the Notification. The learned Departmental Representative has....
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.... is gas-fired for the main function of roasting and therefore, as per the construction of the tariff Heading 8419, coffee beans being agricultural products used for heating or roasting of coffee beans finds merits classification under CTH 84193100. Therefore, we do not find any reason to interfere with the order of the learned Commissioner (A). 7.1 Coming to the classification given in the Notification, we find that the Notification has given the description under List 32A (ii) not only mentions coffee roasting machine intended for industrial use at S.No. (ii) but also say machines falling under CTH 85167990. As rightly submitted by the learned AR, in order to avail the exemption Notification both the conditions under to be satisfied as ....