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TMI Blog2024 (11) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... if the classification proposed by the department fails than the entire proceeding is vitiated and no consequential demands will sustain. Therefore, in the present case, since, it could not be established that the goods in question is classifiable under tariff heading 2302. The impugned order is not sustainable. Classification of goods i.e. waste of pulses under 0713 - The entry of the same reads as DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT . We find that as against the cereal and vegetable plants, the goods is appropriately classifiable as dried leguminous vegetables. Therefore, in our considered view, we hold that the appellant have correctly classified the goods under 0713. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri S J Vyas, Advocate for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case is that the appellant being SEZ unit engaged in importing pulses and processing them i.e. sorting, grading and polishing. After carrying out the said process, Pulses that were of exportable quality were exported. Non-exportable coarse pieces of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the dispute in the present case is that whether the goods in question is classifiable under 2302 5000 as claimed by the department or under chapter heading 0713 as claimed by the appellant. To arrive at a conclusion on the classification, it is necessary to go through the rivel tariff entries, which are reproduced below: - Entry No. 0713 Heading No. H.S. Code ITC(HS) Code Description Unit 0713 DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT 0713 10 00 Peas (Pisum sativum) KGS 0713 20 00 Chickpeas (garbanzos) KGS 0713 31 00 Beans (Vigna spp., Phaseolus spp.)Beans of the species Vigna mungo (L. ) Hepper or Vigna radiata (L. ) Wilczek KGS 0713 32 00 Small red (Adzuki) beans (Phaseolus or Vigna angularis) KGS 0713 33 00 Kidney beans, including white pea beans (Phaseolus vulgaris) KGS 0713 34 00 Bambara beans (Vigna subterranea or Voandzeia subterranea) KGS 0713 35 00 Cow peas (Vigna unguiculata) KGS 0713 39 Other: KGS 0713 39 10 Guar Seeds KGS 0713 39 90 Other KGS 0713 40 00 Lentils KGS 0713 50 00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternative so proposed. 5. Communion wafers are produced for religious purposes which is evident from the adjective proceeding wafer in the subheading. Communion is a rite specific to the ritual of mass celebrated in churches. No other meaning is assigned to that phrase in common parlance. 6. Learned Authorised Representative contends that communion wafers are not normally made of or contain chocolates; however, no material is placed on record to support this contention. We, therefore, do not find any reason to discount the possibility of chocolate covered or chocolate filled communion wafers being used in the ritual. 7. Learned Authorised Representative places reliance on the decision of the Hon ble Supreme Court in Warner Hindustan Ltd v. Collector of Central Excise, Hyderabad [1999 (113) ELT 24 (SC)] to plead that the original authority should be permitted to attempt another alternative classification as the declared heading is not appropriate. That decision was handed down in the context of different classifications adopted by the original authority and the appellate authority causing the Tribunal, at further stage of appeal, to classify the goods under third heading and it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 3003.30. The Tribunal noted that the Assistant Collector had classified the tablets under Heading 3003.19, that is, as patent or proprietary medicines. This was clear indication that the stand of the Excise authorities prior to the stage of the appeal to the Tribunal was that the tablets were patent or proprietary medicines classifiable under Heading 3003.19. The Tribunal also noted that both sides have not adduced any detailed arguments as to why these tablets can be considered as confectionery item or otherwise although a plea is there from the Collector in the grounds of appeal that the goods are assessable under Tariff 17.04 . In our opinion, the Tribunal was quite wrong in these circumstances in allowing the appeal of the Excise authorities and classifying the mint tablets as items of confectionery under Heading 17.04. The correct course for the Tribunal to have followed was to have dismissed the appeal of the Excise authorities making it clear that it was open to the Excise authorities to issue a fresh show cause notice to the appellant on the basis that the tablets were classifiable under Heading 17.04 as items of confectionery. This would have given the appellant the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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