1996 (2) TMI 249

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....DR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal arises out of Order No. 611/93-BCH, dated 18-10-1993 of Collector of Customs(Appeals). 2.  The appellants imported a consignment of shelled almond Kernels and sought assessment and clearance claiming classification under Customs Tariff Heading 0802.12 which covers, "other nuts, fresh or dried, wheth....

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..... D.R. arguing for the Revenue submits that under Chapter Note 8 itself, HSN Notes indicate that while nuts etc. would be classifiable under Chapter 8, the processes like freezing, drying, etc. are such that these nuts would be unsuitable for consumption in that stage. On the other hand, HSN Notes in Chapter 20 clearly indicate that the Heading 20.08 covers fruits, nuts and other edible parts of p....

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.... Honey Roasted : Ingredients :       Almonds : Almonds oil and/or Sunflower oil, salt and maltodextrin.   (2) Smokehouse : Ingredients :     Almonds : Almonds, Almonds Oil and/or Sunflower oil, salt, maltodextrin, natural Hickery, smoke flour yeast, hydrolyzed vegetable protein & natural flavourings.   (3) ....

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.... Almonds, Almonds Oil and/or Sunflower oil, salt, maltodextrin, spices, onion powder hydrolyzed vegetable protein, garlic powder, natural hickery, smoke flour spice extractive and citric acid. 6.2  HSN Notes in Chapter 8 clearly indicate the processes to which the items mentioned therein may be subjected and while so indicating provide that these processed goods should be unsuitable for....