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TMI Blog2015 (7) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ven by the Appellant was not accepted by the Adjudicating authority, while deciding the classification, but it cannot be said that there was a deliberate act of mis-declaring, knowingly and intentionally, while describing the export product. If an incorrect exemption is claimed by the Appellant, as a matter of belief then it cannot be considered as a declaration intentionally made to evade customs duty. The ratio of the above law laid down by Hon’ble Apex Court will be applicable to the present facts & circumstances as the Appellant was holding a bonafide belief that so long as majority of the oil is extracted by expelling process, the resultant meal will continue to be classified as expeller variety of oil cake meal. In view of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... traction. That according to their view, a part of the oil from the seed is extracted by expelling and remaining oil is recovered by solvent extraction method and that when 90% oil is recovered by expelling then the oil cake meal of castor will remain classifiable under 23069017 of the ITC policy as expeller variety. That if 100% of the oil is extracted with the help of solvent extraction then only such oil cake meal will be classified as solvent extracted variety of meal. In view of the above fact, it was argued by the learned Advocate that the Appellant had a bonafide belief that oil cake meal of castor exported by them was to be classified as expeller variety of oil cake meal. He made the Bench go through Para 17.2 and 17.3 of the OIO dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely mis-declared by the Appellant in shipping bill in order to get the benefit of VKGUY. The learned Authorised Representative strongly defended the order passed by the Adjudicating authority. It was also argued that there is no evidence that 100% oil directly from the seed can be recovered by solvent extraction method. 4. As a counter to the above argument of the Authorised Representative, learned Advocate of the Appellant brought to the notice of the Bench Para 22 of the OIO dt.27.06.2014 and argued that it is not in dispute that in the present case, both oil extraction by expelling and solvent extraction is involved. 5. Heard both the sides and perused the case records. The issue involved in the present proceedings is whether pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only oil cake meal will be called solvent extracted meal. That having this interpretation in mind, the Appellant raised the ground of bonafide belief before the Adjudicating authority. Learned Advocate argued that there is no evidence in the present proceedings produced by the Revenue that oil cake meal has been prepared only by solvent extraction. In this regard, Para 22 of the OIO dt.27.06.2014 recording certain facts is reproduced below:- 22. On going through the manufacturing process, it is seen that the seeds are first crushed in an expeller which results in extraction of 90 to 92% oil. Since this method does not result in extraction of 100% oil from the castor seeds, the remnant oil in the oil cake is removed by solvent extraction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also observed that Hon ble Apex Court in the case of Northern Plastic Ltd (supra) Vs Collector of Customs Central Excise (supra) held as follows:- 19. The appellant had not described the rolls as? jumbo rolls but had given the length and width of each roll. The word jumbo is only indicative of size of the goods and the appellant having specifically stated the size of each roll it was not necessary, as there was no such requirement of law, for him to have described the goods which were in the form of rolls as jumbo rolls. It was also not necessary for him to describe them as the `jumbo colour film as there was no separate heading or sub-heading for jumbo colour film in Chapter 37. Merely because the appellant claimed that it was entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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