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The summary focuses on the classification of waste arising from pulses, whether classifiable under 2302 5000 as claimed by the department or under chapter heading 0713 as claimed by the appellant. The Tribunal held that chapter heading 2302 applies to goods derived from cereals or leguminous plants, but pulses are not covered under either category. Therefore, the department's proposed classification under 2302 failed. The Tribunal further examined the appellant's claim of classification under 0713, which covers "DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT." The Tribunal concluded that the waste of pulses is appropriately classifiable as dried leguminous vegetables under 0713, agreeing with the appellant's classification.
The summary focuses on the classification of waste arising from pulses, whether classifiable under 2302 5000 as claimed by the department or under chapter heading 0713 as claimed by the appellant. The Tribunal held that chapter heading 2302 applies to goods derived from cereals or leguminous plants, but pulses are not covered under either category. Therefore, the department's proposed classification under 2302 failed. The Tribunal further examined the appellant's claim of classification under 0713, which covers "DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT." The Tribunal concluded that the waste of pulses is appropriately classifiable as dried leguminous vegetables under 0713, agreeing with the appellant's classification.
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