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TMI Blog2018 (12) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... f that intrepid Portuguese navigator, Vasco da Gama, in search of the fabled sea route to the Indies round the Cape of Good Hope broke the monopoly of Venice and of the Arabs in the overland spice trade to give to his country the wherewithal for territorial expansion; more particularly, Piper nigrum, the 'black pepper' or 'peppercorn' of the European languages traceable to the Sanskrit 'pippali', the 'long pepper' or Piper longum, to which it is akin but mistakenly confused with. The serendipitous attempt by another great navigator of the time from Genoa, Christopher Columbus, to make landfall in the Indies by the western passage, obtained for the other Iberian kingdom, the Spain of later days, its empire spread over the Americas and the Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d authorization' against which the imports were effected for, what is undisputably, conversion into products for export should, ultimately, render this exercise to have only academic consequence. The neutralization of taxes and duties, undeniable as they are, will not, according to Learned Authorized Representative, immunize the appellant from the penal consequences of failure to fulfill the obligation to make correct declaration or enable the customs authorities to abdicate their responsibility for determination of the appropriate classification. It is against this backdrop that the arguments were presented by both sides. 3. Learned Counsel for appellant submits that 'green pepper', in bunch, are imported from Sri Lanka in the form in whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... menta' designated with '-' in heading 0709 60 and 'green pepper' designated with '----' under 'other' against '---' within 'other vegetables, fresh or chilled' designated with '-' corresponding to the declared classification is consistent with the intent to distinguish raw produce of the specified genus as well as that of 'genus Piper' or 'vegetable' from the dried version or 'spices' in a later chapter. He further claims that the earlier imports at Kochi, and other imports elsewhere in the country, under chapter 7 is the considered wisdom of the assessing authorities that is now attempted, perversely, to be derailed. It is also his contention that the Tribunal, in Collector of Customs, Cochin v. Mermaid Foods [1994 (71) ELT 637 (Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely concentrating them. 5. Having heard the rival submissions, we are yet to appreciate the rationale for initiation of proceedings in the context of the entire import consignments having been subjected to processing for export. Under these circumstances, any alteration in duty arising from re-classification can only be academic and even if the advance authorization were not to be valid, the export consignments would be entitled to neutralization of all the duties that have gone into its production. Nevertheless, this aspect not having been pressed or agitated before us, we are compelled to delve into the merits of the issue. 6. There can be no dispute on the contention of Learned Counsel that goods are required to be classified under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roversy on the appropriateness of the tariff item claimed by appellant, the iota of doubt marshalled by Learned Authorised Representative that the 'green pepper' in chapter 7 of the First Schedule to Customs Tariff Act, 1975 is not the apt description of genus Piper but intended to levy duty on other genus of culinary use as vegetable must be scrutinised. 7. According to Learned Authorised Representative, the inclusions effected by note in chapter 7 of First Schedule to Customs Tariff Act, 1975 was intended merely to cover 'peppers' of the 'Colombian Exchange' variety that are used as vegetables and 'green peppers' in that chapter cannot be construed as intended for any other plant produce. This trajectory of reasoning appears to flow from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of a description is the best yardstick for classification. While 'peppers' may refer to the 'Colombian Exchange' variety in household and culinary usage of the Occident, in our country the derivative of the Latin expressions differentiates these from 'pepper' that was traded in Europe by Venetians, Arabs and the Portuguese in that order; well and truly, 'pepper' is that which is picked from the vine of the genus Piper. The submission on behalf of Revenue does not find favour. 8. Having thus isolated the legislative intent, a perusal of the enumerated tariff items under 090411, the last of which has been crystalised as the most appropriate by the lower authorities, confirms the supposition that these have been clubbed together for its u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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