TMI Blog2006 (3) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... agat, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. First four appeals have been filed by the appellant M/s Charak Pharmaceuticals India Pvt. Ltd. and the last appeal No. E-899/2005 has been filed by the applicant Commissioner. Both parties agree that the dispute in these appeals relates to classification of Honey . 2. It is not disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artificial honey and mixusers of natural and artificial honey falling under heading 17.02. Thus, the HSN Explanatory Notes make it very clear that for the purpose of Customs Tariff, natural honey has to be classified under Chapter 4 and heading 0409. We have compared the tariff entries under the Central Excise Tariff which is based on the HSN. We find deliberate omission of natural honey in Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al origin whereas the Chapter Heading of Chapter 4 in Central Excise Tariff omits natural honey and only lists edible products of animal origin. The Explanatory Note to the HSN indicates products such as Turtles eggs and Salanganes nests ( birds nests ) to be covered under the category edible products of animal origin. In any case, in our view natural honey in the state it is obtained and after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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