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TMI Blog2001 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of the unblended unflavoured cocoa powder that the appellant imported for purpose of levy of additional duties of Customs. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Additional Commissioner impugned before him that these go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion, the single judge of the Bombay High Court had for consideration before him the liability to classification under Item 1(a) (2) of the Central Excise Tariff of unblended unflavoured cocoa powder. The argument of the importer against the order of the Appellate Collector of Central Excise confirming the demand for duty issued to it was that the unblended unflavoured cocoa powder is not direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to consider the explanatory notes. The general arrangement of Chapter 18 of our Tariff is based upon Chapter 18 of that nomenclature. Heading 18.05 of our tariff and the notes takes into the scope heading 18.05 of the Notes, and such heading of 18.06. The notes have this to say - Cocoa powder is obtained by pulverising the partly defatted cocoa paste referred to in heading 18.03. This he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tentions were to do so, the notes would surely have said so. Going by the plain words of the notes, as we are bound to do, the cocoa powder would be classifiable under this heading. 6. Again, whatever being the pattern of trade prior to 1976, when the High Court passed this order, it is clear to us there is a very much a trade in unblended cocoa powder in that name. The fact that the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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