TMI Blog2005 (12) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... f Chapter 21 of HSN which corresponds to Chapter 21 of Tariff Act which is not applicable to the present case. Thus the Tribunal is right in holding that the product of the respondents is covered by Chapter 20 of the Tariff Act and not Chapter 21 of the Tariff Act. Appeal dismissed. - 4369-4370 of 2000 - - - Dated:- 7-12-2005 - Ashok Bhan and C.K. Thakker, JJ. [Judgment per : Ashok Bhan, J.]. - These appeals have been filed by the Commissioner of Central Excise, Meerut (for short the appellants ) under Section 35L(B) of the Central Excise Act, 1944 (for short the Act ) against the judgment and Final Order Nos. 1009-1010/99-C dated 18-11-1999 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short the Tribunal ) in Appeal Nos. E/3070-71/98-C by which the Tribunal has set aside the order passed by the Commissioner (Appeals) and allowed the appeals filed by M/s. Maharshi Ayurveda Corporation Limited, respondents herein, holding that the product Herbonic tonic falls under Chapter Heading 2001.90 and not under Chapter Heading 2108.90. 2.The issue involved in these cases is whether the product Herbonic tonic is classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved by the order-in-appeal passed by the Commissioner (A), the respondents filed appeals before the Tribunal. The Tribunal after scrutinizing the submissions made by the parties held that the product Herbonic is classifiable under sub-heading 2001.90 being specific as against entries in Chapter 21 which is a residuary general heading. The product in question cannot be classified under a general heading when it can be classified under a specific heading as according to Rule 3(a) of the Rules of Interpretation of Schedule-I. The heading which provides the most specific description shall be preferred to headings providing a more general description. 7.Aggrieved against the order passed by the Tribunal, the present appeals have been filed. Counsels for the parties have been heard. 8. Relevant entries of Tariff Act and HSN are Entry 20.01 under Chapter 20 reads as under :- Heading No. Sub-heading No. Description of goods Rate of Duty (1) (2) (3) (4) 20.01 Preparations of vegetables, fruits, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent species or consisting of plants or parts of plants (including seeds or fruits) of a single or of different species mixed with other substances such as one or more plant extracts, which are not consumed as such, but which are of a kind used for making herbal infusions or herbal teas (e.g., heading 08.13, 09.09 or 21.06). 11.Chapter 21 of HSN which deals with miscellaneous edible preparations and which corresponds to Chapter 21 of Tariff Act the relevant entry of 2106.10 reads as under :- 21.06 - Food preparations not elsewhere specified or included. 2106.10 - Protein concentrates and textured protein substances. 12.It is further provided the heading includes, inter alia : (1) to (13) xxxxxx (14) Products consisting of a mixture of plants or parts of plants (including seeds or fruits) of different species or consisting of plants or parts of plants (including seeds or fruits) of a single or of different species mixed with other substances such as one or more plant extracts, which are not consumed as such, but which are of a kind u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been adopted, for enacting the Central Excise Tariff Act, 1985, must be preferred, in case of any difference between the meaning of the expression given in the HSN and the meaning of that term given in the Glossary of Terms of the ISI. 14. It is further observed in Para 18 : Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention. 15.It was further contended that because Herbonic is a mixture of vegetable origin and fruit origin raw material, the same gets specifically excluded from the provisions of Chapter 20.08 under HSN and therefore also from Chapter 20 of the Central Excise Tariff. Chapter Heading 21.06 of HSN at Sl. No. 14 specifically covers mixture of plants or parts of plants of different species with special reference to the product, which contributes to general health and well being. Herbonic which is claimed to be a tonic and does not have any therapeutic or prophylactic properties is specifically covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for human consumption . Sub-heading 2107.91/2108.90 covers other edible preparations not elsewhere specified and as such is residuary in nature. As per Rule 3(a) of the Rules of Interpretation of Schedule-I, the heading which provides the specific description should be preferred to the heading providing a general description. 17.In Bharat Forge Press Industries (P) Ltd. (supra) a three Judge Bench of this Court held that if a product cannot be brought under the specific entries in the Tariff Act only then resort can be made to a residuary entry. It was held in Para 3 as under :- 3. The question before us is whether the Department is right in claiming that the items in question are dutiable under tariff entry No. 68. This, as mentioned already, is the residuary entry and only such goods as cannot be brought under the various specific entries in the tariff should be attempted to be brought under the residuary entry. In other words, unless the department can establish that the goods in question can by no conceivable process of reasoning be brought under any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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