Win for Adyar Ananda Bhavan: CESTAT Rules “Heat Wave Frying System” Classifies as Other Machinery, Not Kitchen Machines [Read Order]
CESTAT ruled that Adyar Ananda Bhavan’s imported Heat Wave Frying System qualifies as industrial machinery under CTH 84388020, not kitchen equipment
By Kavi Priya - On May 29, 2025 3:08 pm - 2 mins read
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled in favor of Adyar Ananda Bhavan Sweets & Snacks, holding that the imported “Namkeen System HWF 2412” qualifies as “other machinery” under CTH 84388020 and not as “kitchen machines” under CTH 84198120. Adyar Ananda Bhavan imported a Heat Wave Frying System…
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