2007 (8) TMI 107 - AT - Central Excise

Review - Appellant file an appeal for review of order on the ground that while classifying the Chocos dependent on the cocoa content the ruling authority has overlooked the specific method which is prescribed in the HSN to arrive at the cocoa content - Order recalled and relist the appeal for hearing

Summary

Issues: Classification of "Chocos" based on cocoa content.

In this case, the Appellate Tribunal CESTAT, MUMBAI reviewed an order dated 27-4-2007 regarding the classification of "Chocos" based on the cocoa content. The Tribunal initially rejected the appeal, citing that the method prescribed in the HSN for calculating cocoa content cannot override the specific provisions of the Central Excise Tariff Act. The Tribunal referred to a case where it was held that when entries are not aligned with the HSN, the chemical examiner is not bound to follow the HSN method. However, the Senior Counsel pointed out that HSN in Chapter 19 provides specific directions on calculating cocoa content. The Tribunal acknowledged this discrepancy and decided to review its order, emphasizing that if the HSN provides a specific method for cocoa content calculation, it must be followed. Therefore, the Tribunal recalled the previous order and relisted the appeal for further hearing on a specified date.

This judgment highlights the importance of adhering to specific methods outlined in the Harmonized System of Nomenclature (HSN) for classification purposes. It underscores the significance of considering all relevant facts and provisions, especially when they directly impact the classification of goods. The case serves as a reminder that alignment with HSN guidelines can be crucial in determining the correct classification of products, emphasizing the need for thorough review and consideration of all pertinent information before making a final decision.