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2019 (3) TMI 782 - AT - Central ExciseClassification of goods - Scented Betel Nut 'Nizam Pakkku' - Whether classified under CETH 21069030 attracting rate of 16%, as contended by the department or under CETH 08029019 attracting ‘Nil’ rate of duty, as contended by the assessee? - Held that:- From the samples of the product at various stages submitted during the course of hearing, we find that the assessee will start with betel nut split as raw material, convert it and adding flavourings like cardamom etc. to arrive at the end product. Possibly, final product would only look as betel nut in crushed form. It is also interesting to note that the final product is marketed in pouches with the brand name / description ‘Nizam Pakku’ (in Tamil) and Betel Nut (in English). It is therefore evident that the asssseee markets this product only as betel nut and not as supari. It therefore appears to reason that in the market, this product is only known as ‘pakku’ or betel nut and not as supari. The classification of the product cannot be dragged into Chapter 21 of CETA and, in particular, sought to be classified under CETH 21069030 as betel nut product known as suprai. In consequence the product satisfying the requirements of Chapter Note 3 (b) of Chapter 8 will therefore necessarily fall under 08029019 as claimed by the assessee. The impugned order dt. 17.02.2012 upholding the classification of ‘Scented Betel Nut’ under CETH 21069030 as against CETH 08029019 claimed by the assessee, cannot be sustained and is therefore set aside - appeal allowed - decided in favor of appellant.
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