1993 (12) TMI 148

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..... for the Respondents. [Order per : S.D. Mohile, Member (T)]. Heard both sides. The short issue involved in this appeal is whether Black Pepper Powder is covered by the entry `Black Pepper in the Export Tariff and is liable to the levy of export cess of Rs. 5/- per kg. The learned Adjudicating Authority has decided that the term `Black Pepper also covered Black Pepper Powder or Ground Bl .....

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..... odities. 5. Learned SDR reiterates the findings of the learned Adjudicating Authority. 6. Considered. It is well settled that in interpreting the entries in the tax schedule, it is not the technical meaning of the entry but the meaning given to the same in the commercial parlance is the deciding factor. In view of the certificates of Agmark, Spices Board and of India Spices Exporter Forum etc. .....

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