9911796707
TMI Blog2011 (1) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Central Excise Tariff though there is a Chapter 12, but the same is left blank, in our view, the intention of the legislature is not to subject goods mentioned in Chapter 12 of HSN to Central Excise duty, and the goods covered by Chapter 12 of HSN cannot be classified under some other headings - Appeal is dismissed - E/635/2005-EX - 91/2011-EX(PB) - Dated:- 21-1-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri Sunil Kumar, DR, for the Appellant. Shri Bipin Garg, Advocate, for the Respondent. [Order per : Rakesh Kumar, Member (T) (Oral)]. The facts leading to this appeal is, in brief, as under : 1.1 The respondent are a 100% EOU engaged in the manufacture of Hulled Sesame Seeds f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the respondent. The respondent filed the appeal to the Commissioner (Appeals), who vide Order-in-Appeal No. 404(MP)CE/JPR-I/2005 dated 10-12-2005 set aside the orders of the Deputy Commissioner on the ground that the goods, in question, are not classifiable under Heading 14.01 of the Central Excise Tariff and since while they are classifiable under Chapter Heading 12.07 of the HSN, the Central Excise Tariff, Chapter 12 has been left blank, the same are not excisable and no central excise duty is chargeable on the goods. It is against this order of the Commissioner (Appeals) that the present appeal has been filed by the Revenue. In respect of the Revenue s appeal, the respondent have filed a cross objection. 2. Heard both the sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Tariff. 4. Shri Bipin Garg, Advocate, the learned Counsel for the respondent, defending the impugned order by reiterating the findings of the Commissioner (Appeals) and submissions made in the memorandum of cross objection, emphasised that the Central Excise Tariff is based on HSN on which the Customs Tariff is also based; that the HSN Heading 12.07 of Chapter 12 specifically covers Other oil seeds and oleaginous fruits, whether or not broken and sub-heading 1207.40 covers Sesame Seeds ; that since the entire Chapter 12 of HSN has been left blank in the Central Excise Tariff, it is clear that the intention of the legislature is not to levy any central excise duty on the goods covered by Chapter 12 of HSN; that the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f is based on HSN and in the Central Excise Tariff, Chapter 12 has been left blank, the goods, in question, are not covered by any heading of the Central Excise Tariff and have to be treated as non-excisable goods. The HSN based Central Excise Tariff has been adopted for classification of the goods manufactured in India for the purpose of charging of Central Excise duty. Though, the Central Excise Tariff Act, 1985 does not say so explicitly, from the comparison of first Schedule to the Central Excise Tariff, 1985 with Harmonised System of Nomenclature (HSN), it is clear that except for a few deviations, it is based on HSN. However, while adopting the HSN based product nomenclature system for Central Excise Tariff, a number of chapters inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
