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TMI Blog2001 (9) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ndrasekharan, learned Senior Counsel, submitted that M/s. Uncle Chipps Company Ltd. manufactures, inter alia, Namkeens of the description like "Chholey Masala Chatpata" and "Aloo Bhujia" falling under Heading 21.08 of the Central Excise Tariff which are exempted under Notification No. 4/97-C.E., dated 1-3-1997; that in their classification declaration effective from 1-3-97, they mentioned "Namkeens such as Bhujia, Chabena" brand name "Yam Keenz" falling under Heading 21.08 and claimed exemption under Notification No. 4/97; that they started production of Namkeens namely, "Roasted Peanuts" in July 1997 and "Moongfali Masala Majedar" in September 1997; that since these products were known in the markets as Namkeens, no addition in the classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not invokable as they had filed classification declaration; that when they started production of the products in dispute, they did not revise the declaration under the bona fide belief that these products are Namkeens falling under Heading 21.08 and exempted from payment of duty under Notification No. 4/97; that neither any penalty is imposable on the Appellant Co. nor on Shri D.K. Singhal; that Shri Singhal had no personal knowledge or reasonable belief that the goods were liable to confiscation. 3. Countering the arguments, Ms. Ananya Ray, learned S.D.R., submitted that Chapter 8 covers only edible fruit and nuts; that Roasted Peanuts are the preparation of Nuts within the terms of Note 1 to Chapter 20 as roasting is a process which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 173B was filed under the signature of Shri Singhal as authorised signatory; that Potato Chips were classified under sub-heading 2001.10 which goes to show that he knows that preparation of vegetables and Nuts fall under Chapter 20 of the Tariff. In reply, the learned Senior Counsel mentioned that Chapter 20 applies to preparation of Nuts and not nuts themselves. He relied upon the decision in the case of Northland Industries v. C.C.E. [1988 (37) E.L.T. 229 (T)] wherein it was held that canned fruits in syrup is not different from the naturally occurring fruit and submitted that accordingly roasted peanut is also not different from nut falling under Chapter 8 of the Tariff. 4. We have considered the submissions of both the sides. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said case that "But the canned fruit nevertheless is only fruit. It is not something else. In this view of the matter, and considering the words employed in sub-heading No. 2001.10 the subject fruit put up in unit containers would prima facie fall under the heading" (Emphasis supplied). In the present matter, the peanut is not merely put in unit container after deshelling it but the same is roasted and salted. After roasting it is no more the nut as naturally occurring and which falls under Chapter 8. Explanatory notes of H.S.N. mentions that Heading 20.08 of H.S.N. includes, Almonds, ground-nuts, area nuts, dry roasted, oil roasted or fat roasted whether or not containing or coated with vegetable oil, salt, flavours, spices or other additi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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