Blank tariff chapter on sesame seeds barred shifting goods to a residual heading for central excise duty.

Hulled sesame seeds cleared by a 100% EOU into the domestic tariff area were examined for tariff classification and excisability under the Central Excise Tariff Act, 1985. The analysis states that Chapter 12 of the tariff, though aligned with the HSN, was left blank in the Central Excise Tariff, so sesame seeds could not be shifted into Heading 14.01 merely because they might fit a residual description. On that reasoning, the absence of an express tariff entry for Chapter 12 goods indicated no legislative intent to impose central excise duty on such goods.

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Issues: Whether hulled sesame seeds cleared by a 100% EOU into the domestic tariff area were classifiable under Heading 14.01 of the Central Excise Tariff Act, 1985 and liable to central excise duty, or whether the blank Chapter 12 of the tariff indicated that the goods were not excisable.

Analysis: The tariff classification was examined with reference to the structure of the Central Excise Tariff, which is broadly based on the Harmonised System of Nomenclature. Sesame seeds fall under Chapter 12 of the HSN, but Chapter 12 of the Central Excise Tariff had been left blank. In that setting, the mere fact that the goods could be described as vegetable products under a residual heading did not justify shifting them into Heading 14.01. The absence of any express tariff entry for Chapter 12 goods in the Central Excise Tariff indicated that the legislative scheme did not intend to subject those goods to central excise duty.

Conclusion: Sesame seeds were not classifiable under Heading 14.01 and were not liable to central excise duty; the Revenue's appeal failed.

Ratio Decidendi: Where the Central Excise Tariff, though based on HSN, leaves a relevant HSN chapter blank, goods specifically covered by that HSN chapter cannot be shifted to a different residual heading to impose excise duty in the absence of an express tariff entry.

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