Case Details: Commissioner of Customs, Chennai vs. Adyar Ananda Bhavan Sweets & Snacks (2026) 38 Centax 121 (Tri.-Mad)
Judiciary and Counsel Details
- S/Shri P. Dinesha, Member (J) & M. Ajit Kumar, Member (T)
- Ms O.M. Reena, Authorized Representative, for the Appellant.
Facts of the Case
The respondent-assessee imported a Heat Wave Frying System, also referred to as a Namkeen frying system, and classified the goods under Customs Tariff Heading (CTH) 8438 80 20. The Department issued a show cause notice proposing classification of the imported goods under CTH 8419 81 20, which proposal was confirmed by the adjudicating authority. The respondent-assessee challenged the said classification, contending that the imported machine was meant for frying and production at a commercial level and that it fell under machinery for industrial preparation of food. It was also relied upon that the adjudicating authority had observed that the imported machine was a machine for industrial preparation, production, or manufacture of food items, and that the literature on namkeen snacks described the machine as an automated frying system for industrial purposes. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
CESTAT Held
The CESTAT held that the imported Heat Wave Frying System was admittedly meant for frying and production at a commercial level. The Tribunal noted that CTH 8419 81 20 referred to other kitchen machines, whereas there existed a specific tariff entry for fryers, which had been ignored by the adjudicating authority. It was further observed that the adjudicating authority had himself recorded that the machine was used for industrial preparation or the manufacture of food items. In view of these findings, the Tribunal held that the order of the Commissioner (Appeals) setting aside the classification adopted by the adjudicating authority under CTH 8419 81 20 and accepting classification under CTH 8438 80 20 did not call for interference, and accordingly, the appeal filed by the Department was dismissed.
