2011 (1) TMI 415

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....he period from June, 2002 to May, 2003, cleared Hulled Sesame Seeds into DTA, but without payment of duty, on the ground that the goods which are classifiable under Chapter sub-heading 12.07 of the Customs Tariff Act, 1975, are not excisable goods as the same do not figure in the Schedule to the Central Excise Tariff Act, 1985. The department was of the view that the goods, in question, are classifiable as "vegetable plating materials; vegetable products, not elsewhere specified or included" under Heading 14.01 of the Tariff and therefore the same are liable to Central Excise duty under the proviso to Section 3(1) of Central Excise Act, 1944 read with exemption Notification No. 13/98-C.E. dated 2-6-1998 equal to 30% of the aggregate of duti....

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.... grounds in the Revenue's appeal and pleaded that even if there is no Chapter 12 in the Central Excise Tariff, the Heading 14.01 of Chapter 14 of the Central Excise Tariff covers "vegetable plating materials; vegetable products, not elsewhere specified or included", that the Hulled Sesame Seeds are a vegetable product, not covered by any other heading and hence the same would be correctly classifiable under Heading 14.01 of the Tariff; that since the goods are excisable goods manufactured by a 100% EOU, on their clearance into DTA, the duty at the rate specified in the proviso to Section 3(1) of Central Excise Act, 1944 read with exemption Notification No. 13/98-C.E., dated 2-6-1998 i.e. 30% of the aggregate of duties of Customs, chargeable....

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....No. 13/2010-Ex., dated has 6-1-2010 [2010 (254) E.L.T. 504 (T)] has held that Sesame 'Seeds are not excisable; that the Hon'ble Supreme Court in the case of CCE, Shillong v. Wood Craft Products Ltd. reported in 1995 (77) E.L.T. 23 (S.C.) has held 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 is an express different intention indicated in the Central Excise Tariff Act, 1985 itself; that mentioning Chapter 12 in the Central Excise Tariff, which is based on HSN, but leaving the same blank indicates that th....