https://www.taxtmi.com/caselaws?id=204943 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. en-us Fri, 21 Jan 2011 00:00:00 +0530 Fri, 24 Jun 2011 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204943 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. Case-Laws Central Excise Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204943