9911796707
TMI Blog2000 (7) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ken which will be brough shold for its meat. A bill of entry for each consignment was presented in advance prior to the arrival of the consignment and duty paid, no doubt to ensure that there would be as little delay as possible in clearing these chicks which, because of their young age are vulnerable. But that has precisely happened. Ninety five per cent of the chiks in one consignment and 90% in the other consignment died. The date of their death is in issue in this appeal. It is however a matter of record that postmortem examination was conducted on some of the dead chicks and the finding of the Deputy Superintendent, city and Harbour, Animal Husbandry and District Animal Husbandry Officer, Mumbai certifying the death due to suffocation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealed these orders. The Commissioner (Appeals) found that the dead chicks had been assessed to duty under Heading 1-5-2000 was not in order and it should have been assessed under tariff heading 5-11-1999 (This heading is for animal products not elsewhere specified or included and dead animals of chapter 1 or 3, unfit for human consumption). Hence this appeal. 4. We have heard detailed argument form both sides on various issues involving this appeal. 5. The departmental representative emphasises as does the Assistant Commissioner in her order that it is not known when exactly the birds died. We agree that the precise point at which the birds die has not been established. It is however difficult to resist the conclusion that they died bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch when they are to be classifiable under Heading 05.11. This heading, as we have noted, included dead animals. The classification of the goods cannot be changed because of the change in their constitution or nature after their importation. The goods have been classified on the basis of the condition at the time of importation. The HSN Explanatory Notes to Section I which covers both chapter and claimed by the appellant, and chapter 5 provides that animals which die during transport are classifiable under various headings of chapter 2. In other cases they are classifiable under Heading 05.11. The classification by the Commissioner (Appeals) therefore has to be confirmed. 7. In that case, what is to be seen is the valuation and duty payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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