9911796707
TMI Blog2011 (2) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... has been able to establish a good case for classification of the item under SH 1905 90 90, the ultimate residuary entry under Heading 1905 - HSN Explanatory Notes themselves have played a decisive role in the present classification dispute, it is not necessary to press into service anything contained in the PFA or the Rules made thereunder - Appeal is allowed - C/894/2006 - A/81/2011-WZB/C-I/(CSTB) - Dated:- 17-2-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. REPRESENTED BY : S/Shri V. Sridharan along with T. Viswanathan, Advocates, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. A classification dispute is involved in this case. The commodity under classification is wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t least 50% of the product by weight), whether or not containing added salt, almonds, hazelnuts, flavouring, chocolate, coffee, etc. The water content of the finished product must be 12% or less by weight and the maximum fat content 35% by weight (filling and coatings are not to be taken into consideration in determining these contents). Commercial biscuits are not usually filled, but they may sometimes contain a solid or other filling (sugar, vegetable fat, chocolate, etc.). They are almost always industrially manufactured products. 3. The learned counsel has submitted that, for the goods in question to be classified as sweet biscuits , it should have been manufactured with a base of flour, sugar or other sweetening matter and fat, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r mixture. As none of the said ingredients formed the base of the imported commodity, it did not qualify to be biscuits for the purpose of PFA Rules. In his endeavour to establish that the imported item cannot be called biscuits , the counsel has also referred to the chapter captioned FLOUR AND BAKED GOODS in the Book, Food Industries Manual (21st Edition) published with the authority of British Food Manufacturing Industries Research Association (BFMIRA). This book, inter alia, states that the individual characteristics of various biscuits arose according to the type of flour used, the proportion of sugar and fat used, the condition of those ingredients when added to the mix, e.g. crystal size, method of mixing, e.g. batch, continuou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid HSN Explanatory Note. It is not in dispute that the HSN Note has to be relied on in this case. According to the explanation of the term sweet biscuits given in the above Note, sweet biscuits are fine bakers , wares with long-keeping qualities and base of flour, sugar and other sweetening matter and fat, and these ingredients should constitute at least 50% of the product by weight. The appellant has admitted that i the oats alone contained in the imported commodity is 53%. However, this by itself would not make the item sweet biscuits . For the item to be considered as sweet biscuits , it should be found to be fine bakers ware with a base of flour, sugar or other sweetening matter and fat. The appellant has consistently claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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