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TMI Blog2024 (6) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... suitable for immediate consumption. It is also the case of the respondent-assessee that such imported goods were required further processing to make them edible. The Commissioner (Appeals) and the Tribunal has also referred to and relied upon the information available on DGFT website wherein also areca nut and supari has been considered as the same product in the minutes of ALC meeting No. 02/2007 held on 20.4.2006. There is no infirmity in the impugned order passed by the Tribunal while upholding the order passed by the Commissioner (Appeals), the appeal is therefore being devoid of any merits do not give rise to any questions of law - Appeal dismissed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE NIRAL R. MEHTA A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the item imported by the respondent-assessee is industrial betel nut is not the same edible betel nut and therefore, the refund was not granted as per the Notification dated 102/2007- Custom dated 14th September, 2007. 3. Being aggrieved the respondent-assessee preferred an appeal before the Commissioner (Appeals) who allowed the refund claim holding that edible betel nut and industrial betel nut are one and the same. 4. The Commissioner (Appeals) while allowing the appeal filed by the respondent- assessee held as under:- 7. The main ground pointed out by the adjudicating authority is that the appellant had imported goods declared in the BOE as Betel nuts industrial Grade falling under CTH 0802090 whereas the goods subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus. I find merit in appellant s claim in this regard. 8. General Notes given under Chapter 8 of the HSN specifies that the sold chapter covers fruit, nuts and peel of citrus fruit or melons (including watermelons) generally intended for human consumption (whether as presented or after processing) provided they are unsuitable for immediate consumption in that state Thus, having classified the goods under CTH. 0802090 of the time of importation, as edible goods which are not suitable for immediate consumption in that state, adjudicating authority cannot turn around at this stage to state that the goods cannot be used for edible purpose. If also conforms to the PHO report that the imported goods were until for human consumption (before carryi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 2023 dismissed the appeal confirming the order passed by the Commissioner (Appeals) in absence of correlation between the imported goods and goods sold by the respondent-assessee and any contest to the correlation between them. 6. Mr. C.B. Gupta, learned advocate for the appellant-revenue submitted that the adjudicating authority after considering the fact that the respondent-assessee imported the betel nut of industrial grade which is found to be not fit for human consumption by the Port Health Officer on the basis of the report of public analysis was justified in rejecting the refund claim as the respondent-assessee did not furnish the invoice as the goods which was imported for industrial purpose as the invoice furnished by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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