TMI Blog2016 (11) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... e disputed that the goods are edible part of the plant. In our view, if it has to be accepted as edible part of the plant, the correct classification would be under Chapter Heading No. 2008. Even the HSM Explanatory notes of Chapter 21 as well as the Customs Tariff in respect of Chapter Heading No. 21, talks primarily about the products which are generally preparation not else were specified or included the Chapter Heading Noe 2106, in our view this would apply in respect of Namkins or other items, which are not classifiable under any other Heading. We also find that evidence from records, that importer appellant is a manufacturer of very same product in India and classified the same on Central' Excise Tariff under Heading No. 20081190 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire records including the Order-in-Original Order-in-Appeal. 4. He would submit that the product imported by the appellant would merit classification under 2008 and not 2005, though it was claimed before the lower authorities. He would submit that the imported goods are other attribute parts of the client. He would draw our attention to the Chapter Heading No. 2008. He would also draw our attention to the HSN for. He would submit that imported goods are ready to use Popcorn mixed with butter and needs only Microwaved and then for direct consumption. He would submit that identical issue came at before the US Customs ruling court and it was are classifiable under Chanter Heading No. 2008 as other edible parts of plants otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 2106 talks about food preparation is not elsewhere specified or included. To our mind the said entry of 2106 is a general residual entry which would cover the classification of the product if it cannot be classified anywhere else. We find that the imported goods are prepared or preserved or used for making of Popcorn. It cannot be disputed that the goods are edible part of the plant. In our view, if it has to be accepted as edible part of the plant, the correct classification would be under Chapter Heading No. 2008. We find that even the HSM Explanatory notes of Chapter 21 as well as the Customs Tariff in respect of Chapter Heading No. 21, talks primarily about the products which are generally preparation not else were specified or inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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