9911796707
TMI Blog1996 (4) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. This appeal is directed against Order-in-Appeal No. 147/87-(CBE), dated 13-7-1987 of Collector of Central Excise (Appeals). 2. The issue relates to classification of residue obtained during the process of manufacture of instant. coffee which is sold by the respondents for being used for extracting oil. 3. Arguing for the Revenue the DR submits that the solid effluent whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the product clearly is not classifiable under Heading 0901 as coffee substitute as correctly held by the Collector (Appeals). However, he submits that the proper classification of the product is under Heading 2301.00 which covers residue and waste from food industries etc. 5. We have heard both sides. Heading 0901 covers. Coffee, whether or not cured or roasted or decaffeinated; c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontaining coffee in any proportion . The word `coffee is also defined in the Concise Oxford Dictionary which means drink made from seeds of a shrub roasted and ground". Therefore, the word coffee used in the Tariff in the absence of a specific definition is to indicate a drink as per the meaning in the Dictionary. The word coffee substitute therefore has to necessarily mean that the item is drink ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be considered as coffee substitute and the product such as residue in this case cannot be covered under Tariff Item 0901. 6. Having ruled out 0901 however, the Collector (Appeals) has not considered the alternative classification pressed before the authorities below i.e. 2301.00. Ld. Consultant on behalf of the respondents pleaded before us that admittedly the goods are marketable but they wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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