9911796707
TMI Blog2002 (12) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The Department did not accept this classification and, by show cause notice, proposed to classify Meetha Gutka, Silver Mint and Scented Supari under CET sub-headings 2107.91, 2107.91 and 2106.90 respectively. The assessee contested the proposal. The jurisdictional Assistant Commissioner, who adjudicated the dispute, classified all the three goods under CET sub-heading 2107.91. In the appeal preferred by the assessee against the decision of the original authority, the learned Commissioner (Appeals) upheld the lower authority's classification of Meetha Gutka and Silver Mint but remanded the dispute relating to Scented Supari, to that authority. In the present appeal, the assessee has raised numerous grounds against the classification made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to the products under reference. He submitted that common parlance test was to be applied only when the tariff itself did not provide guidelines for classification. The common parlance could not have over-riding effect over Section notes, Chapter notes etc. In this connection, the learned Counsel relied on the Bombay High Court's decision in SVA Udyog Viniyog Ltd. v. Union of India [1991 (52) E.L.T. 212 (Bom.)]. He also relied on the Supreme Court's decision in A Nagaraju Bros. v. State of A.P. [1994 (72) E.L.T. 801 (S.C.)]. He further submitted that sub-heading 2107.91 was a residuary entry, and therefore, the goods would not fall under that entry where they were already covered by earlier heading of the tariff. The Counsel submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Baidyanath Ayurved Bhawan Ltd. v. CCE [1996 (83) E.L.T. 492 (S.C.)] wherein the common parlance test was applied for classifying excisable goods. 4. Examined the submissions. We find that the classification dispute survives only in respect of the two products namely Meetha Gutka and Silver Mint. The period of dispute is September, 1994 to January, 1995. The rival entries of the tariff are sub-heading 2001.10 and sub-heading 2107.91. These two entries stood during the material period as under : "20.01 Preparations of vegetables, fruit, nuts or other parts of plants, including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices and vegetable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this item is as follows :- The dates without seeds are heated to high temperature in electric oven as above and the hardened dates are cut into small flakes with power-operated cutter as above. The flakes are passed through shifter to remove the powder of dates. These flakes are then dipped in perfume and sweetening matter, followed by mixing with silver leaves. This final product is Silver Mint. 6. We note that the goods considered in the case of Narendra Kumar (supra) was also manufactured by a substantially similar process. That was "milk masala" which was manufactured by grinding nuts viz. almonds, cashew nuts, pista with a mixture of other contents viz. caramom, nutmeg, javatri, saffron, etc. It was found to be appropriately cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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