2009 (8) TMI 917

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.... Shri S.M. Vaidya, JDR, for the Respondent. ORDER After examining the records, we find that the learned Commissioner of Customs has, in adjudication of a show-cause notice, demanded over Rs. 1.65 crores from the appellants towards Export Cess under Section 3 of the Spices Cess Act, 1986 read with Section 28 of the Customs Act for the period 2003-06. The learned Commissioner has also demanded....

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....respect of the adjudged dues. 2. After hearing the learned Counsel for the applicant and the learned JDR for the respondent, we find that "Mint" is one of commodities specified in the Schedule to the Spices Board Act. This schedule contains a list of 52 items including "Mint". There is a clause reading "in any form including curry powders, spice oil, oleoresins and other mixtures where spice co....

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....his fact is also liable to be reckoned in the present context. On the other hand, the learned JDR has placed before us some literature on "Mint", which he claims to have retrieved from Internet. He wants to establish that Menthol Crystals are also covered within the ambit of "Mint". The learned JDR has endeavoured to defend the Commissioner's decision. 3. After giving careful consideration to t....

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....om the plant. According to the Dictionary, not only the herb from which peppermint is extracted but even a sweet or chocolate flavoured with peppermint is also called "Mint". If that be the case, Menthol Crystals BP/USP manufactured from peppermint may also be called "Mint". The common parlance test is a well-established method of classification of goods. The learned Commissioner consulted the Spi....