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TMI Blog2016 (1) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, against the same Order in Original. The Commissioner (Appeals) has taken up these two appeals separately and had issued two separate orders. Aggrieved by the said two orders of Commissioner (Appeals), the assessee appellant is before us in the present two appeals. As the issue is same and is arising out of the same Order in Original, both the appeals are taken up together for disposal. 2. Heard both the sides. The Learned Counsel for the appellant submits that they had exported Basmati Rice and had claimed the benefit of Notification No. 55 (RE-2008)/2004-2009 dtd 5.11.2008, as modified by Notification 57/2009-2014 dtd 17.8.2010. For better appreciation, the Notification No 55 is reproduced below: NOTIFICATION NO. 55 (RE-2008)/2004-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other agency as may be notified from time to time. 3. Export permitted only if the minimum FOB price is US$ 1200 per ton or Rs. 54,000/- per ton. 4. Export of Basmati Rice will be restricted through the following six ports only: (i) Kandla (ii) Kakinada (iii) Kolkata (iv) JNPT, Mumbai (as approved vide Notification No.82 dated 5.3.08. (v) Mundra, and (vi) Pipavav (as approved vide Notification No.84 dated 17.3.08). 2. All other provisions of the Notification No.93 (RE-2007)/2004-09 dated 1st April, 2008 shall remain unchanged, and shall continue to apply. 3. This issues in public interest. 3. The Learned Counsel submits that against Sl. No 45AA of the Notification there are only two ingredients specified under colum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Counsel also filed a written compilation including case laws. He drew the attention of the Bench particularly to the specific decision of the Tribunal in the case of Shree Jagdamba Agrico Export Pvt Ltd Vs CC, Kandla -2014(307)ELT.764 (Tri. Ahmd). 5. On the other hand, the Learned Authorised Representative for Revenue submits that at column No 4 of Sl. No 45AA, of the Notification No 55 (RE-2008)/2004-2009, gives the description of the item allowed to be exported under the said Notification as: "Basmati Rice including Pusa Basmati 1121 (Dehusked (Brown), semi- milled, milled both in either par-boiled or raw condition)." 6. He submits that Column 6 of the Notification mentions nature of restriction of "length, and the ratio of le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Basmati Rice. He also relied upon the case law of Parvaz Overseas Pvt Ltd vs. CC, Kandla - 2013 (294) ELT 233 (Tri. Ahmd). 7. On perusal of the records and the arguments of both sides, we find that the appellant had exported goods claiming the benefit of the Notification No 55(RE-2008)/2004-2009 as amended, under Sr. No 45AA of the said Notification. We agree with the Learned Counsel for the appellant that the conditions specified as nature of restriction of the said Notification are the dimensions of length and ratio of length and breadth of the grain. The grain they have exported undoubtedly satisfies the same as per the test report. However, we find force in the argument of the Learned Authorised Representative for the Revenue that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs: Grade designation Special characteristics (maximum limits of tolerance) (percent by weight) Foreign matter Broken and fragments Other rice including red grains* Damaged discoloured and chalky grains Moisture Special 0.5 5.0 10.0 1.0 14.0 A 1.0 10.0 15.0 2.0 14.0 B 2.0 10.0 20.0 3.0 14.0 * Red grains shall not exceed 2% C) Definitions: 1) Foreign matter Shall include dust, stones, lumps of earth, chaff, stem or straw and any other impurity. 2) Brokens and fragments - Shall include pieces of rice kernels which are less than three-fourth of a whole kernel. The pieces of kernels, smaller than one-fourth of the whole kernels, shall be treated as fragments. 3) Other rice i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FT policy circular (Supra) has clearly indicted that the same may be done. Hence, the said case law is of no help to the appellant. Moreover, the goods are described in the Customs Notifications (Supra) as "Basmati Rice", and therefore Customs Authorities are fully justified to verify the impugned goods are Basmati Rice or not. We, therefore, find no illegality in the orders of the lower authorities in the said respect. 9. As regards confiscation, we find that the goods were exported by the appellant claiming the exemption under Notification No 55 (RE-2008)/2004-2009. It is observed that the samples were drawn and sent for test. It is seen that the benefit of the Notification rests upon meeting certain parameters which can only be ascertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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