2001 (10) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification of the unblended unflavoured cocoa powder that the appellant imported for purpose of levy of additional duties of Customs. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Additional Commissio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Tribunal. 3. In the judgment in question, the single judge of the Bombay High Court had for consideration before him the liability to classification under Item 1(a) (2) of the Central Excise Tariff of unblended unflavoured cocoa powder. The argument of the importer against the order of the Appellate Collector of Central Excise confirming the demand for duty issued to it was that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the scope of a heading under the tariff, it is permissible to consider the explanatory notes. The general arrangement of Chapter 18 of our Tariff is based upon Chapter 18 of that nomenclature. Heading 18.05 of our tariff and the notes takes into the scope heading 18.05 of the Notes, and such heading of 18.06. The notes have this to say - "Cocoa powder is obtained by pulverising the partly defat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding excludes unblended and unflavoured cocoa powder. If the intentions were to do so, the notes would surely have said so. Going by the plain words of the notes, as we are bound to do, the cocoa powder would be classifiable under this heading. 6. Again, whatever being the pattern of trade prior to 1976, when the High Court passed this order, it is clear to us there is a very much a trade ....