1996 (4) TMI 199

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....ndy, Consultant, for the Respondent. [Oral Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. 147/87-(CBE), dated 13-7-1987 of Collector of Central' Excise (Appeals). 2. The issue relates to classification of residue obtained during the process of manufacture of instant. coffee which is sold by the respondents for being used for extracting ....

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....for the respondents, Ld. Consultant does not contest the excisability of the product but submits that the product clearly is not classifiable under Heading 0901 as coffee substitute as correctly held by the Collector (Appeals). However, he submits that the proper classification of the product is under Heading 2301.00 which covers residue and waste from food industries etc. 5. We have heard....

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....fee whether or not cured or roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion". The word `coffee' is also defined in the Concise Oxford Dictionary which means drink made from seeds of a shrub roasted and ground". Therefore, the word coffee used in the Tariff in the absence of a specific definition is to indicate a drink as per the meaning in t....

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.... any infirmity in the reasoning adopted by the Collector in arriving at the conclusion that it cannot be considered as coffee substitute and the product such as residue in this case cannot be covered under Tariff Item 0901. 6. Having ruled out 0901 however, the Collector (Appeals) has not considered the alternative classification pressed before the authorities below i.e. 2301.00. Ld. Consu....