9911796707
TMI BlogLevy of duty of excise on processing activity of cashew nuts, peanuts, almonds etc. by dry roasting, oil roasting, salting, seasoning and packsX X X X Extracts X X X X X X X X Extracts X X X X ..... Levy of duty of excise on processing activity of cashew nuts, peanuts, almonds etc. by dry roasting, oil roasting, salting, seasoning and packs X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant was engaged in processing of cashew nuts, peanuts, almonds etc. by roasting, oil roasting, salting, seasoning and packs. After due investigation, a show cause notice was issued by the Commissioner of Customs and Central Excise, Goa on 6.8.1999 to the respondent assessee demanding duty under Chapter 20(2001.10) on the goods cleared without payment of central excise duty and proposed penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty action. The respondent assessee in its reply dated 4.10.1999 denied the allegations incorporated in the show cause notice and submitted that its products were correctly classifiable under Chapter Heading 0801.00 of the Central Excise Tariff Act, 1985 and chargeable to Nil rate of duty and hence there was no requirement to register with the Central Excise Authorities. The Tribunal vide its imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order dated 24.10.2001 allowed the appeal of the respondent assessee and held that the goods cleared by the respondent assessee are not assessable to duty. Department has appealed before the Apex Court. Entries under chapter 8 No. Sub-Heading No. Description of Goods Rate of Duty 1 2 3 4 08.01 0801.00 Edible fruit and nuts; peel of citrus fruit or melons Nil Entries under cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 20 Heading No. Sub-Heading No. Description of Goods Rate of Duty 1 2 3 4 20.01 2001.10 Preparations of vegetables, fruit, nuts or other parts of plants including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices and vegetable juices, whether or not containing added sugar or other sweetening matter 16% 2001.90 Put up in unit containers an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d bearing a brand name. Other Nil Observation and Decision of Apex Court The Central Excise Tariff Act is broadly based on the system of classification from the International Convention called the Brussels' Convention on the Harmonised Commodity Description and Coding System (Harmonised System of Nomenclature) with necessary modifications. HSN contains a list of all the possible goods that are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... traded (including animals, human hair etc.) and as such the mention of an item has got nothing to do whether it is manufactured and taxable or not. The HSN explanatory notes to Chapter 20 also categorically state that its products are excluded from Chapter 8 as they fall in Chapter 20. In this view of the matter, the classification of the products in question have to be made under Chapter 20. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a result, the appeal of the appellant is allowed and the impugned judgment of the tribunal is accordingly set aside and the judgment of the Commissioner of Customs & Central Excise, Goa is restored.
Demand confirmed.
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For full text of judgment - visit: 2008 -TMI - 2970 - Supreme Court of India X X X X Extracts X X X X X X X X Extracts X X X X
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