1999 (11) TMI 249

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....onic'. The Item was already classified under Head 2107.91, vide AC's Order-in-Original No. 11/D/95. The party had not preferred any appeal against this order. I have again looked into fresh classification issue of Harbonic and passed a detailed Order vide A.O. No. 251/D/96, dated 15-10-1996 confirming classification of Harbonic under sub-heading 2107.91 which was subsequently changed as 2108.90 due to change of description in tariff. As no fresh arguments have been advanced; the finding of A.O. No. 251/D/96, dated 15-10-1996 are confirmed. Once, the classification has already been settled; duty 20% becomes chargeable. I accordingly confirm two consequential demands of Rs. 68,087.20 and Rs. 74,867.80." The Asstt. Commissioner had also impose....

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....ng the product; that the product is mixture of different vegetables; that as per Rules 2(b) and 3(b) of the Rules for Interpretation of the Schedule clearly suggest that the product is correctly classifiable under Chapter 20. Ld. Consultant submits that the product is a preparation of vegetables; nuts and plants and, therefore correctly covered under Chapter 20. He, therefore, prays that the product Herbonic may be classified under Chapter Heading 2001.10. 3. Shri Ravinder Babu, ld. JDR submits that the observations of the adjudicating authority that the appellants had not filed an appeal against the Order-in-Original 11/D/95, is not correct inasmuch as they have protested the Order-in-Appeal No. 266-C.E./DLH/95, dated 18-12-1995 of....

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....ed or preserved by processes other than chilled or frozen or put in provisional preservative solutions, or dried, dehydrated or evaporated." The contention of the appellants is that this chapter heading covers preparations of vegetables, fruit, nuts or other parts of plants etc. It was contended by them that the product manufactured by them is preparation of vegetable, fruit, and nuts and, therefore since the Chapter 20.01 is specific on such preparations their product should be covered by this description and qualifies for classification against the Chapter Heading 20.01. The contention of the department is that in Chapter 20 there are 9 entries in HSN for the product classifiable under Chapter 20. Thus, the Chapter 20 in HSN is detailed o....