https://www.taxtmi.com/caselaws?id=96503 Edible mushrooms were treated as vegetables for export cess purposes because the cess statute adopted customs collection machinery and the Customs Tariff Act provided the relevant classification guide. Chapter Note 2 to Chapter 7 expressly includes edible mushrooms within vegetables, and the canned product was also found to be preserved mushrooms after boiling, chilling and canning in brine. Botanical distinctions, market parlance and reliance on another statute were rejected. The Revenue appeal succeeded, and the contrary appellate order was set aside. en-us Fri, 03 Dec 1999 00:00:00 +0530 Mon, 02 Jan 2012 17:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96503 Edible mushrooms were treated as vegetables for export cess purposes because the cess statute adopted customs collection machinery and the Customs Tariff Act provided the relevant classification guide. Chapter Note 2 to Chapter 7 expressly includes edible mushrooms within vegetables, and the canned product was also found to be preserved mushrooms after boiling, chilling and canning in brine. Botanical distinctions, market parlance and reliance on another statute were rejected. The Revenue appeal succeeded, and the contrary appellate order was set aside. Case-Laws Central Excise Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96503