2000 (10) TMI 78

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..... ds described as "poha" manufactured by the appellant. The Collector whose order is impugned before us has held that these are processed foods classifiable under heading 19.04 of the tariff. 2.The appellant is absent and unrepresented despite notice. We therefore read the submissions made in the memorandum of appeal and heard the departmental representative. 3.The goods under consideration are .....

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..... ize (corn), in grain form, pre-cooked or otherwise prepared; 1904.10 Put up in unit containers and ordinarily intended for sale 1904.90 Other" 5.The appellant contends that the first part of the heading will not apply for the reason that grains are not subjected to swelling or roasting. The other part will not apply because these are not ready to eat and therefore not pre .....

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..... ny evidence and in the face of it is unacceptable. Swelling by itself is not a method of cooking or processing to which foods are subjected. The reference to foods obtained by swelling is obviously a reference to the swelling that results when they are subjected to cooking. 8.The reference to pre-cooked foods in that heading is not to completely pre-cooked food, and in our view partially pre-coo .....

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..... ding 'covers, for example, rice which has been pre-cooked either fully or partially .... Fully pre-cooked rice eats only to be soaked in water and brought to the boil before consumption while partially pre-cooked foods must be boiled for 5 to 12 minutes prior to consumption'. 9.The report of the chemical examiner on which reliance is placed by the appellant has not help at all. The report which .....

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..... t it bona fide believed that the goods could be classified in the manner that it did. After all, as we have noted, this was not an issue that required deep scientific study or arcane knowledge. We accordingly confirm the demand for duty. We, however, reduce the penalty imposed on the firm of Rs. 10,000/- to Rs. 1,000/-, and set aside the penalty of Rs. 1,000/- imposed on Kailashbhai Kotak, its par .....

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