9911796707
TMI Blog2024 (2) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ether or not roasted or decaffeinated, coffee husks and skins; coffee substitutes containing coffee in any proportion . The Chapter Heading 0901 11 is for coffee and Chapter Heading 0901 9010 is for coffee husks and skins; thus, clearly distinguishing coffee from coffee husk. Therefore, the Commissioner was correct in classifying coffee husk under Chapter Heading 0901 9010 as against Indonesia Robusta coffee beans being classified by the appellant under Chapter Heading 0901 1145. The appellant had produced a procurement certificate from Export Promotion Cell which allows them to import Indonesia Robusta coffee beans thus implying that the benefit of the Notification No.52/2003 will be allowed only if the imported goods are found to be In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Husk can be used as a raw material for the manufacture of instant coffee that the appellant intends to export. Thus, we set aside the impugned order and the appeals are is remanded to the Commissioner for de novo adjudication subject to above observations. - MR. P. A. AUGUSTIAN, MEMBER (JUDICIAL) AND MRS R. BHAGYA DEVI, MEMBER (TECHNICAL) Mr. B. Venugopal, Advocate - For Appellant Mr. K. Vishwanath, Superintendent (AR) - For Respondent ORDER The appellant M/s. Vidya Herbs Private Limited filed Bill of Entry No.3989986 dated 31.12.2022 for clearance of Indonesia Robusta coffee beans 70/75 availing the benefit of Notification No.52/2003-Customs dated 22.07.2003. Samples were drawn by the customs and it was found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the goods were declared as Indonesia Robusta coffee beans and the procurement certificate issued by the Export Promotion Cell also described the goods as Indonesia Robusta coffee beans but the examination report found it to be coffee beans with husk and without husk. He further submits that in an identical matter in their own case this Tribunal vide Final Order number 20664/2023 dated 30.06.2023 had remanded the case; while Final Order No.20665/2023 dated 30.06.2023 had extended the benefit of Notification No.52/2003. It is also claimed that the literal interpretation of the import policy has to be taken to promote the activities of EOU and the importer can be authorised to import any raw material to meet the export requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing rejected defective beans, thus described as coffee husk/bits as certified by the Bangalore Coffee Board Laboratory. The tariff headings under Chapter 0901 reads as coffee, whether or not roasted or decaffeinated, coffee husks and skins; coffee substitutes containing coffee in any proportion . The Chapter Heading 0901 11 is for coffee and Chapter Heading 0901 9010 is for coffee husks and skins; thus, clearly distinguishing coffee from coffee husk. Therefore, the Commissioner was correct in classifying coffee husk under Chapter Heading 0901 9010 as against Indonesia Robusta coffee beans being classified by the appellant under Chapter Heading 0901 1145. 5. Notification No.52/2003 warrants an application for procurement of goods under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification cannot be extended to the appellant since it is not a raw material for the items to be exported. 6. Appellants have further claimed that the Development Commissioner on their request vide letter dated 23.12.2022 had granted permission for the broad banding inclusion of items of manufacture and one of the items included was coffee bean with husk and without husk (arabica cherry and robusta cherry). Based on this permission by the Development Commissioner, they claim that the goods imported by them has to be allowed extending the benefit of the Notification. The question now arises is whether the revised permission given by the Development Commissioner covers the goods coffee husk/bits. The Commissioner in the impugned order has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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