Per S.L. Peeran :

This appeal arises from Order-in-Appeal No. 74/93 dated 26.5.93 passed by Commissioner (Appeals), Bangalore holding that the appellants are not entitled to the benefit of Notfn. No. 390/86 in respect of imported item namely Coffee grinder. The Serial No. 8 of the Notfn. provided 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 has a weight of 15 Kg Net and 20 Kg Gross as seen form the Literature. He is of the opinion that the machinery is a domestic appliance and it cannot be consider