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TMI Blog1997 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ning 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 appeal memo have pleaded that basically the impugned machine is a huller. Destoner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inas 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 will, therefore, appear that what is imported is a Huller and the additional functions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, New Delhi - 1996 (88) E.L.T. 379 (Tribunal), this Bench held that mere fact that instrument also carry a function other than those specified in the Notification 161/86-Cus. would not have the effect of denying the benefit of exemption. In case of Collector of Customs, Madras v. T.I. Diamond Chain Ltd. - 1997 (89) E.L.T. 804 (Tribunal), this Tribunal held that machine imported was basically a bolt/nut making machine with inbuilt capability to make other components would continue to get benefit of exemption No. 40/78 in spite of versatility of machine. 6. We, therefore, hold that the impugned machine is basically a coffee huller and would be eligible to exemption in spite of attachments which perform functions preliminary and incident ..... X X X X Extracts X X X X X X X X Extracts X X X X
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