1987 (2) TMI 216

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....ve, for the Respondent. [Order per : S. Kalyanam]. - The revision application filed before the Government of India against the Order of the Central Board of Excise and Customs, New Delhi, dated 9-7-1980 confirming the order of the Collector of Customs & Central Excise, Cochin dated 18-10-1979 imposing a penalty of Rs. 96,788.00 under Section 116 of the Customs Act, 1962, the 'Act' for short on ....

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....of the Customs Act, 1962 for short landed quantity of bulgar wheat. In support of the plea, the learned Counsel also produced for our consideration a communication from the Ministry of Human Resource Development (Department of Women & Child Development) dated 10-7-1986 and contended that bulgar wheat is only a cereal exempted from payment of duty under the tariff item referred to supra. 3. S....

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....e Member appeals cited above. The fact that bulgar wheat is the resultant of subjecting wheat to some process such as thorough cleaning, removal of broken kernels and all foreign materials and keeping the same in the pressure cooker with a view to see that such cooking ensures complete gelatinisation of the starch without decolaration is not in dispute. After drying, the dry bran is removed and th....