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TMI Blog1995 (10) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by the said entry and are not excluded from its scope. The word `excluding was held to cover only the seedless variety of dates and did not extend to raisins. The word `and was held to be disjunctive in its effect, separating seedless and raisins. The Collector of Customs (Appeals) had, however, held that raisins were also covered by the word excluding and as a result they were also outside the purview of that entry in the notification. The present appeals have been filed by the Collector of Customs, Bombay against the decision of the Collector (Appeals) holding that the aforesaid entry did not cover raisins. 2. The facts leading to the instant appeals are that M/s. Vishal S. Chhabria who are respondents herein had imported t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said entry would apply only to seedless variety of dates and the word `and is to be read as disjunctive and accordingly raisin which is different from dates would be deemed to be covered under that entry and not covered by the excepting clause. It has, therefore, been urged that the order of Collector (Appeals) may be set aside and the Assistant Collector s orders restored. 4. The notice of hearing was issued to the respondents C/o their counsels, M/s. Gagrat Co., Bombay. The postal acknowledgement receipt has been received. The respondents, were, however, not present for the hearing. No communication has also been received. The appeals were accordingly taken up for hearing when Shri G.D. Sharma, learned Departmental Representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eft the respondents in a position worse off than where they were before filing it. When they filed their appeal they were held to be eligible for partial exemption from auxiliary duty as per Notification 123/92. They wanted a greater benefit when they filed the appeal namely complete exemption. While the Collector (Appeals) held them to be not eligible for the benefit claimed by them, he held them to be also ineligible for the benefit under Notification 123/92 which benefit was already granted to them by the Assistant Collector. Filing an appeal, claiming more benefit than what had been granted cannot imply their surrendering that benefit through it was by acceptance by the Collector (Appeals) of their contention raised in their appeals tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s quality of dates has thus been excluded. Raisins can be held to be covered by the exclusion only if they are a variety of dates. Hence the entry raisins are to be treated as another exempted product not qualified by the exception provision. Shri Sharma referred to the Explanatory Notes under the Heading 0806.20 for Grapes Dried in the Harmonized System of Nomenclature which heading has been followed the Customs Tariff Heading also. The relevant entry reads :- The heading also covers dried grapes, the principal kinds being those known as currants, sultanas, Izmir, Thomson or the so-called seedless raisins all of which are substantially without pips and the large raisins with seeds such as Muscatel, Malaga, Denia, Damascus. Lexir or go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Green Raisins. No case had been made out that these are sultanas nor were they declared or invoiced as sultanas. As the goods are imported as Chinese green raisins, they cannot be considered for the exemption admissible to sultanas but only for the benefit admissible to other varieties of raisins which is available by way of Notification No. 123/92, dated 1-3-1992. The HSN notes cited by Shri Sharma refers, inter alia, to sultanas and so-called seedless raisins. The two are thus not the same but refer to different products. We agree with the view canvassed in the appeal in this regard and hold that the imported raisins are covered by exemption Notification No. 123/92, dated 1-3-1992. The other finding of the Collector (Appeals) that they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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