2005 (12) TMI 376 - AT - Customs

Summary

Issues: Classification of Berseem seeds imported from Egypt under Heading 1209.99 or 1209.22.

Analysis:
1. Issue of Classification: The dispute in this appeal revolves around the classification of Berseem seeds imported from Egypt. The appellant contended for classification under Heading 1209.99, while the Revenue authorities classified it under Heading 1209.22, leading to the appeal before the Tribunal.

2. Arguments and Evidence: The Revenue authorities supported their classification under 1209.22 with additional materials, including references from the Encyclopaedia Britannica and Mississippi State University extension service, highlighting the nature and usage of clover, particularly Berseem clover. The appellant, on the other hand, relied on a circular from the Director General of Foreign Trade (DGFT) mentioning Berseem under a different classification (12099909 of ITC).

3. Legal Interpretation: The Tribunal analyzed the contentions and evidence presented. The Revenue argued that Berseem is a type of clover and should be classified under 1209.22, which specifically mentions clover seeds. The appellant's reliance on the DGFT circular was countered by the Tribunal, emphasizing that the Customs Tariff classification takes precedence over other references. The principle of specific entry prevailing over a general entry in the tariff was upheld.

4. Decision and Rationale: Ultimately, the Tribunal found in favor of the Revenue's classification under Heading 1209.22 for clover seeds, rejecting the appellant's classification under a different heading. The Tribunal's decision was based on the specific mention of clover seeds under 1209.22 in the Customs Tariff, emphasizing the importance of specific entries over general ones. Consequently, the appeal was dismissed, affirming the lower authorities' classification order.

5. Conclusion: The Tribunal's decision on the classification of Berseem seeds imported from Egypt under Heading 1209.22 as clover seeds aligns with the principle of specific entry preference in the Customs Tariff. The judgment underscores the significance of the Customs Tariff classification over other references, leading to the rejection of the appellant's appeal and upholding the Revenue's classification decision.