2005 (12) TMI 376

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..... pondent. [Order per : C.N.B. Nair, Member (T)]. - The only dispute in this appeal is the classification of Berseem seeds imported from Egypt. The appellant claimed classification under Heading 1209.99. But Revenue authorities classified it under Heading 1209.22. That dispute has reached us through this appeal. 2. We have perused the records and heard both the sides. Revenue has placed th .....

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..... nds of alfalfa (Lucerne) are raised, Berseem (a type of cover used for forage) is also grown in Egypt and the Sudan under irrigation. Protein-rich legumes are produced widely, usually sown together with other crops. They include velvet beans, cowpeas, soybeans, and lablab (hyacinth beans). In North Africa broad beans and vetches are also produced. Peanut (groundnuts) are grown widely in Western Af .....

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..... t a Circular No. 28 (RE-99) of Director General Foreign Trade mentions Barseem as classifiable under 12099909 of ITC classification. The ld. Counsel's contention is that since Customs Tariff and ITC classification are the same, the circular of the DGFT should be considered as binding on the Revenue. This argument had been taken before the lower authorities also. 4. On the merits of the case, we .....

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