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TMI Blog2011 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ggs from decay or perishability, in transit by quick and accessible transportation on road so to make such commodities reachable to consumers before being spoiled and exemption to such transport service is granted The processing done by the appellant having converted the fresh vegetable into processed vegetable, that brought the former into a different state other than that originally existed and the thing produced is by itself a commercially different commodity - The commercially processed canned mushrooms do not enjoy the benefit scheme of exemption envisaged by the aforesaid Notification - Appeal is dismissed - 1191/2010-Cus. - - - Dated:- 21-3-2011 - Dr.Chittaranjan Satapathy, Mr.D.N.Panda, JJ. Present for the Appellant:Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of compost in plastic bags is shifted to the growing area, where casing soil is added to it. The growth of the fresh mushrooms takes place in air-conditioned rooms where proper temperature is maintained. The fresh mushrooms are picked up. These are then transferred to the canning line for being canned. Before canning, the mushrooms are boiled at 90 to 100 degrees and brine and preservatives like ascorbic Acid, Citric Acid and salt is added to boiled mushrooms in the cans. The canned mushrooms are then shifted to the warehouse where they are packed, labelled and then exported .. 4. The plea of the appellant before the ld. Adjudicating Authority was that Chapter Note 1 of Chapter 4 brings edible mushroom to the category of vegetables an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. DR on the other hand supporting the order of the authorities below submitted that the processed mushroom brings mushroom to a totally changed state for sale in different manner than the fresh plucked green vegetables. This is not the same vegetable as understood by common man in the market. Processing adds to quality, taste as well as durability to the life of the canned mushroom. According to him finding of the ld. Adjudicating Authority in para 14 brings out how processing brings mushroom to a different stage through the process of boiling, adding of preservatives, canning, labelling etc done. Mere nomenclature does not provide any assistance to the appellant to say that the canned mushroom is a vegetable. Thus exemption under Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, vegetable, milk or eggs from decay or perishability, in transit by quick and accessible transportation on road so to make such commodities reachable to consumers before being spoiled and exemption to such transport service is granted. 10. Vegetables must be construed neither in a technical sense nor from the botanical point of view; it should be understood as in common parlance. A word which is not defined in the Finance Act, 1994 but which is word of every day use must be construed in its popular sense. In common parlance fresh mushrooms are understood to be difference from canned mushrooms. 11. The vegetables grown in the garden or farm when undergo manufacturing process as recorded by Authorities below adds to its quality or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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