TMI Blog2023 (3) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... - case of the department is that the goods cleared by the appellants from Kandla SEZ is Pulses Grinding (Atta of Pulses)- Powder hence the same is not classifiable under Chapter heading 07139099 but classifiable under heading 11061000. HELD THAT:- The appellant declared the product as Pulses Grinding (Atta of pulses)-Powder and with this description, it prima-facie appears that the goods are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2019-DB - FINAL ORDER NO. A/10458-10459/2023 - Dated:- 16-3-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri S.J. Vyas Shri MA Mehta, Advocates for the Appellants Shri Kalpesh P Shah, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the goods in question i.e. bhusi/ bhuki of pulses / pulses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be classified under Chapter heading 11061000. He submits that no further process is carried out and therefore the product in question remains as pulses in tukdi or in coarse form and the correct classification is under Chapter heading 07139099. He also submitted a detailed affidavit of the Director of the Appellant Company M/s. Kitchen Xpress Overseas Limited during the course of hearing. He s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods are not in the form of pulses but in the form of Atta or Powder. However, the learned Counsel submits that the same is not arising out of milling process as they do not have milling industry. We find that learned Counsel submitted a detailed affidavit of the Director of the Appellant Company before us. However, the said affidavit was not seen by the Adjudicating Authority. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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