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2008 (7) TMI 641

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..... spondent. [Order per : Rakesh Kumar, Member (T)]. The point of dispute in these 17 appeals of the Revenue is the classification of Anardana in the Customs tariff while according to Revenue, it is classifiable as other dried fruits under sub-heading 08134090, according to the Respondent, it is classifiable as other seeds for sowing under sub-heading 12099990. 2. Heard both the sid .....

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..... food products. Therefore, it is correctly classifiable as dried fruit under Heading 08.13. 2.2 Shri K.S. Mew, Advocate, the learned Counsel on behalf of the respondents pleaded that HSN based EXIM Code for Anardana is 12099160, that Anardana is not known in trade parlance or common parlance as a dry fruit and that even the certificate of Dr. Y.S. Parma, Director, University of Horticulture and .....

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..... is heading does not include products such as those mentioned at the end of this explanatory note, which, although intended for sowing, are classified elsewhere in the Nomenclature, because they are normally used other than for sowing. The excluded products mentioned at the end of the notes to Heading 12.09 are - Mashroom Spawn (Heading 06.02); Leguminous Vegetables and Sweet Corn (Chapter 7); frui .....

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