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2011 (1) TMI 415 - AT - Central ExciseClassification - Notification No. 13/98-C.E. dated 2-6-1998 - Demand - Rule 25(1) of the Central Excise Rules, 2002 - whether Sesame Seeds are covered by Heading 14.01 of Central Excise Tariff which covers “vegetable plating materials; vegetable products, not elsewhere specified or included - while adopting the HSN based product nomenclature system for Central Excise Tariff, a number of chapters including Chapter 12 of HSN have been left blank - When the scheme of classification in Central Excise tariff is based on the HSN and in HSN the product, in question, is classifiable under Heading 12.07 but in the Central Excise Tariff though there is a Chapter 12, but the same is left blank, in our view, the intention of the legislature is not to subject goods mentioned in Chapter 12 of HSN to Central Excise duty, and the goods covered by Chapter 12 of HSN cannot be classified under some other headings - Appeal is dismissed
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