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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 ..... (for short "the CESTAT"), Western Zonal Bench at Ahmedabad in Custom Appeal No. C/11704/2014. "(1) Whether the CESTAT is right in upholding the refund under Notification No. 102/2007- Customs dated 14.09.2007 when the imported goods were "Betel Nut Industrial Grade" (not fit for human consumption), whereas goods sold in domestic market were "Supari" (edible) ? (2) Whether in the facts and circumstances of the case, the Hon'ble CESTAT is right in upholding the refund on the ground that the correlation between the imported goods and goods sold has not been contested by the revenue, whereas the revenue has in fact contested that the correlation between the imported goods "Betel Nut Industrial Grade" and goods sold in domestic market a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. There is no dispute that the BOE was assessed by classifying the imported goods under Chapter 8 which covers "Edible Fruits and Nuts" with CTH 0802090 specified for betel nuts. Explanatory Note given under corresponding heading 080290 of HSN specifies that the heading includes areca [betel) nuts used chiefly as a masticator, which implies that both areca nut and betel nuts are one and same. Again, note given under heading 20.08 of the HSN to specify that prepared edible items are covered in the said heading, also refers areca nuts and betel nuts as the same product. This is supported with the information available on http://en.wikipedia.org/wiki/Areca-nut which states that areca nut is the seed of the areca palm, and is commonly refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cinal Herbs-Chemicals etc. and SI No. 34 of the Third Schedule to Delhi VAT Act specifies supari as a medicinal herb which makes their VAT registration proper. Nevertheless, I am of the view that these objections raised by the adjudicating authority are ultra vires and not at all relevant for the purpose of granting refund under notification 102/2007 (supra). What matters is whether the imported goods, on which appellant had paid 4% SAD at the time of importation, have been subsequently sold by them on payment of appropriate VAT/CST, or otherwise ? These critical facts have not even remotely been refuted by the adjudicating authority. Therefore, I hold that the objections with regard to the name, nature and status of the importer or buye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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