1997 (7) TMI 291

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....eading 1905.11. For proper appreciation of the issues the Tariff Heading 19.05 is reproduced below for convenience of reference :   "19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa, communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products       - Biscuits, waffles and wafers.       1905.11 - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power       1905.90 - Other"   2. The learned JDR for the department has urged that the scope of the term waffles and wafers figuring under T....

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....g the fact that the structure of the Central Excise Tariff is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot, in case of a conflict, override the clear indication of the meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the expression "similar laminated wood" in the same context of classification of block boa....

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....by the learned JDR, waffles and wafers as set out in the HSN cover ice cream cones. The Hon'ble Supreme Court has also held that for the purpose of classification the HSN Notes can be relied upon. We, in the circumstances are of the view that notwithstanding the opinion that the appellants have got from the suppliers of the machinery and also the view of the DGTD, correct classification in our view would be 1905.11. 6. The other issue which has been raised in the appeal is that the longer period of limitation could not have been given to the appellants. While the longer period of limitation was invoked against the appellants, the learned lower authority, has also taken note of the letter sent by the appellants and which is dated 31-....