9911796707
TMI Blog1982 (12) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ts default, the Bench decided to take up the case on merits. 3. Shri Chaterjee, on behalf of the respondent, reiterated the arguments stated in the Order Original and in the Order-in-Appeal saying that Heading 09.04/10(1) of the Tariff which related to Spices was more specific for the impugned goods and that the goods had multifarious uses, in the kitchen and in preparation of liquers. The appellants, in their written appeal, have sought assessment of Caraway Seeds under Heading 12.07 of the Tariff on the ground that these are seeds/fruit of a plant used primarily in pharmacy. They have stated that they produced affidavits of experts in Ayurvedic system of medicine in support of their contention which has not been refuted by the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was retained from the consignment by the Department. Subsequently, the appellants sought re-assessment of the goods under Heading 12.07 and asked for refund. The Assistant Collector rejected their claim chiefly on the ground that Heading 09.04/10 was more specific for Caraway Seeds. The Appellate Collector rejected it on the further ground that the name Caraway Seeds was a generic and there were very many spices under it ranging from kitchen jeerakas to those used for preparation of liquers (an after food alcoholic drink). He added further that since the import invoice and the Bill of Entry gave the description of the goods as Caraway Seeds and the goods or a sample thereof were no longer available, the appellants contention that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes. In other words, they have conceded that there could be other uses of Caraway Seeds but that they had imported these goods for manufacture of Ayurvedic medicines. In view of these statements of the Department and of the appellants themselves, as available on record, it is hardly possible to accept the appellants contention that the Caraway Seeds imported were exclusively used for medicinal purposes. For the same reasons, affidavits of experts in only one field of use of the impugned goods could hardly be relied upon for understanding the true nature of the impugned goods. In any case, no such affidavits were produced before us. 8. The argument that since the goods were accepted as raw material for Ayurvedic medicines and released un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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