9911796707
TMI Blog2009 (8) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER After examining the records, we find that the learned Commissioner of Customs has, in adjudication of a show-cause notice, demanded over Rs. 1.65 crores from the appellants towards Export Cess under Section 3 of the Spices Cess Act, 1986 read with Section 28 of the Customs Act for the period 2003-06. The learned Commissioner has also demanded interest on the above amount under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter hearing the learned Counsel for the applicant and the learned JDR for the respondent, we find that "Mint" is one of commodities specified in the Schedule to the Spices Board Act. This schedule contains a list of 52 items including "Mint". There is a clause reading "in any form including curry powders, spice oil, oleoresins and other mixtures where spice content is predominant", at the bottom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the present context. On the other hand, the learned JDR has placed before us some literature on "Mint", which he claims to have retrieved from Internet. He wants to establish that Menthol Crystals are also covered within the ambit of "Mint". The learned JDR has endeavoured to defend the Commissioner's decision. 3. After giving careful consideration to the submissions, we may, at the outset, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t only the herb from which peppermint is extracted but even a sweet or chocolate flavoured with peppermint is also called "Mint". If that be the case, Menthol Crystals BP/USP manufactured from peppermint may also be called "Mint". The common parlance test is a well-established method of classification of goods. The learned Commissioner consulted the Spices Board and the Ministry of Commerce, who a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the entire Cess amount. That the Bank Guarantee was later returned by the department would not detract from the party's liability to make pre-deposit under Section 129E of the Customs Act inasmuch as the Bank Guarantee, it appears, was returned in peculiar circumstances. 5. The appellant has not pleaded financial hardships. 6. We direct the appellant to pre-deposit an amount of Rs. 50,00,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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