9911796707
TMI Blog2009 (8) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... the records, we find that the learned Commissioner of Customs has, in adjudication of a show-cause notice, demanded over Rs. 1.65 crores from the appellants towards Export Cess under Section 3 of the Spices Cess Act, 1986 read with Section 28 of the Customs Act for the period 2003-06. The learned Commissioner has also demanded interest on the above amount under Section 28AB of the Customs Act. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the applicant and the learned JDR for the respondent, we find that Mint is one of commodities specified in the Schedule to the Spices Board Act. This schedule contains a list of 52 items including Mint . There is a clause reading in any form including curry powders, spice oil, oleoresins and other mixtures where spice content is predominant , at the bottom of the schedule, which qualifies ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, the learned JDR has placed before us some literature on Mint , which he claims to have retrieved from Internet. He wants to establish that Menthol Crystals are also covered within the ambit of Mint . The learned JDR has endeavoured to defend the Commissioner s decision. 3. After giving careful consideration to the submissions, we may, at the outset, make it clear that we have got to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermint is extracted but even a sweet or chocolate flavoured with peppermint is also called Mint . If that be the case, Menthol Crystals BP/USP manufactured from peppermint may also be called Mint . The common parlance test is a well-established method of classification of goods. The learned Commissioner consulted the Spices Board and the Ministry of Commerce, who are, undoubtedly, Governmental o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Bank Guarantee was later returned by the department would not detract from the party s liability to make pre-deposit under Section 129E of the Customs Act inasmuch as the Bank Guarantee, it appears, was returned in peculiar circumstances. 5. The appellant has not pleaded financial hardships. 6. We direct the appellant to pre-deposit an amount of Rs. 50,00,000/- (rupees fifty lakhs) und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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