1996 (2) TMI 249

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....ent. [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, whether or not shelled or peeled al....

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....mits 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 plants and includes almonds, ground....

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.... : 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) Sour Cream & : Ingredients : Onion Almonds Almonds, Almond Oil and/or Sunflower Oil, Dehydrated Sour Cream, Salt, Onion powder, wh....

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....t these processed goods should be unsuitable for immediate consumption at that stage. The Notes also indicate that this Chapter does not include number of vegetable products more specifically covered in other Chapters even though botanically some of them are fruits and includes under such exclusion clause roasted fruits and nuts. On the other hand, Explanatory Notes under Heading 20.08 clearly spe....