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2017 (2) TMI 764 - AT - Central ExciseClassification of manufactured item - Katha - classified as Indian Katha under Tariff item No. 14049050 or as Katha substitute under Tariff item No. 32019090 - common parlance test - Held that: - Original Authority has decided classification of the goods under question on the basis of composition and on the basis of Standard of quality in Rule 5 of Prevention of Food Adulteration, 1955 - the Hon'ble Supreme Court has laid down the principle that the manner in which the trade concerned with the goods understands the goods should be taken into consideration while deciding the classification and not the provisions of other statue - The Original Authority has nowhere establish that the goods under question are understood in the trade as tanning extracts whereas the learned consultant for the appellant has brought to our notice the invoices issued by the appellant, describing the goods as ‘Indian Katha'. The goods manufactured by the appellant during the relevant period are classified under 14049050 as ‘Indian Katha' - demand set aside - appeal allowed - decided in favor of appellant.
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