2023 (3) TMI 702 - AT - Customs

Classification of goods - bhusi/ bhuki of pulses / pulses waste cleared from Kandla SEZ - classifiable under Chapter heading 07139099 or 11061000 of Customs Tariff Act, 1975? - eligibility for exemption Notification No. 12/2012-Cus dated 07.03.2012 - case of the department is that the goods cleared by the appellants from Kandla SEZ is Pulses Grinding (Atta of Pulses)- Powder hence the same is not classifiable under Chapter heading 07139099 but classifiable under heading 11061000.

HELD THAT:- The appellant declared the product as Pulses Grinding (Atta of pulses)-Powder and with this description, it prima-facie appears that the goods are not in the form of pulses but in the form of Atta or Powder. However, the learned Counsel submits that the same is not arising out of milling process as they do not have milling industry.

The learned Counsel submitted a detailed affidavit of the Director of the Appellant Company. However, the said affidavit was not seen by the Adjudicating Authority. Therefore, in the interest of principle of natural justice, the Adjudicating Authority should re-consider the matter in the light of the affidavit submitted by the appellant’s Director.

The matter remanded to the Adjudicating Authority for fresh decision, after affording sufficient opportunity of personal hearing to the appellants. Appeals are allowed by way of remand.