CESTAT Chennai Affirms Classification of Industrial Frying System

Commissioner of Customs Vs Adyar Ananda Bhavan Sweets & Snacks (CESTAT Chennai) Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai has dismissed an appeal filed by the Commissioner of Customs, upholding the classification of an imported “Namkeen System HWF 2412 (Heat Wave Frying System)” as a frying machine. The Revenue had challenged the Order-in-Appeal dated September 18, 2014, which had reversed the classification initially adopted by the Original Authority. The case originated from a Bill of Entry filed by the respondent-assessee, Adyar Ananda Bhavan Sweets...