1996 (11) TMI 372

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.... JJ. T.L. Viswanatha Iyer, Senior Advocate (M. Veerappa, Advocate, with him), for the appellants.   Joseph Vellapally, Senior Advocate (Indra Kumar and Mukul Mudgal, Advocates, with him), for the respondents.   --------------------------------------------------   ORDER   These are appeals by the State of Karnataka against the judgment and order See Sri Lakshmi Co....

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.... oil-bearing kernel of the fruit. The less common drying of the intact whole nut kernel produces ball edible or whole copra. For our purposes what is most relevant is, "shredding of the fresh meat, followed by thorough drying, results in a food item, desiccated coconut, in which the moisture content is somewhat lower and the oil content higher than that of copra". 4.. What the respondents produ....

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....the purposes of entry (vi) coconut is defined by sub-entry (viii) to include "copra, excluding tender coconuts". Copra, therefore, is, for the purposes of sub-entry (viii), coconut and, for the purposes of entry (vi), oilseed. 6.. The only question now is whether the desiccated coconut that is produced by the respondents falls outside the scope of "copra" within sub-entry (viii). Having regard ....