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2014 (9) TMI 769 - AT - Central ExciseClassification of goods - classification of Calcutta Meetha Pan - Classification under CETH 2108 or under CETH 2106.099 - Held that:- product consists of dry dates shredded, cardamom, dry pan powder, spices, sauf, perfume, etc., and the dry dates account for 70% of the weight of the product. The other ingredients like cardamom, spices, sauf and menthol account for about 20% and the green powder consisting of dry pan leaf about 2% of the weight. Thus, the product is a mixture. As per the General Interpretative Rules, Rule 2(b) provides that “any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.” As per Rule 3(b), “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” If this rule is applied, then the material which gives the essential character is the Pan Leaf Powder. Pan Leaf is part of a plant and preparation of pan leaves with other ingredients would merit classification under Heading 20.01 as preparation of fruits, nuts and vegetables and other parts of a plant prior to March, 2005 and under CETH 2008.9200 on or after March, 2005. Following decision of Maharshi Ayurveda Corpn. [2005 (12) TMI 93 - SUPREME COURT OF INDIA] - Accordingly, it is held that the classification of the impugned product under CETH 20.01 prior to March, 2005 and under CETH 20.08 on or after March, 2005. - Decided in favour of assessee.
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