9911796707
TMI Blog2010 (3) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... y has been filed. This goes to point that a copy of the intended affidavit-in-opposition was served by the respondents upon the petitioner but the affidavit-in-opposition was never filed in Court. The matter appeared in my list for hearing on 25th February, 2010. At the second call the matter was heard in part and was adjourned by me to enable the respondents to appear. I directed the Counsel for the petitioner to serve a notice upon the respondents. This notice was duly served, according to the records, On the adjourned date, even at the second call none appeared for the respondents. In those circumstances I proceeded to decide the matter on the available materials. 3. The dispute arose in this way. The writ petitioner is an importer. Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s : (a) Provisional assessment was made on or about 15th April, 1999 but no final assessment was ever made. (b) The show cause notice was issued on the basis of provisional assessment. (c) This show cause notice was adjudicated on the basis of evidence at the time of provisional assessment. (d) The product imported were eggs with a live organism or embryo. This live organism or embryo upon nurturing and incubation be came prawn feed. It was always prawn feed, at its infant stage and the product after nurturing and incubation was not something different from the product imported. (e) Test reports during provisional assessment are not made available. Writ petitioner did not have adequate opportunity to substantiate the contention in (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s indicated whether that use can be had of that particular imported product has also to be seen. Essentially, classification of goods reflects the policy of the legislature as to the amount of duty to be charged for particular goods. In interpreting this classification one should not take a very pedantic or bureaucratic approach. Sometimes the description of the goods mentioned in the tariff schedule is plain and simple. If the ordinary meaning of the words of description is taken, the description covers certain goods only. No second interpretation is required if particular goods fulfill or do not fulfill that particular description. But sometimes the description of the goods is such that the purpose of the legislature has to be ascertained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich later became larva that prawns feed on. From this cystic stage this little organism is nurtured and incubated till it grows and attains proper form and shape to be fed to prawns. There fore, according to them the nature and character of this product is not changed by nurturing or incubation. The product remains the same. 9. The imported product was desired to be classified by the importer under the heading 2309 which includes products used as animal feed. According to them prawn feed fitted the description. According to the customs this products was classifiable under the heading 0511.99 which refers to other products in the category of non edible animal products. 10. The tribunal has passed this decision, based on the decision, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If there is no embryo within the eggs then there is no living organism and these eggs cannot be used as prawn feed. I am of the opinion that if an embryo is within an egg and it is subsequently incubated in controlled temperature and under hydration, the larvae which are subsequently born do not assume the character of any different product but remain in nature and characteristics the same product or organism which is within the egg. Therefore, if the eggs did contain an embryo they could be classified as feeding materials for prawns and ought to have been so classified. These embryos may not be proper prawn feed at the time of importation but could become so, after incubation. Refusing to classify the product as prawn feed on this basis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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