1982 (12) TMI 189

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....when the case was called for hearing today. In view of the appellants' default, the Bench decided to take up the case on merits. 3. Shri Chaterjee, on behalf of the respondent, reiterated the arguments stated in the Order Original and in the Order-in-Appeal saying that Heading 09.04/10(1) of the Tariff which related to Spices was more specific for the impugned goods and that the goods had multifarious uses, in the kitchen and in preparation of liquers. The appellants, in their written appeal, have sought assessment of Caraway Seeds under Heading 12.07 of the Tariff on the ground that these are seeds/fruit of a plant used primarily in pharmacy. They have stated that they produced affidavits of experts in Ayurvedic system of medicine in su....

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....ht re-assessment of the goods under Heading 12.07 and asked for refund. The Assistant Collector rejected their claim chiefly on the ground that Heading 09.04/10 was more specific for Caraway Seeds. The Appellate Collector rejected it on the further ground that the name "Caraway Seeds" was a generic and there were very many spices under it ranging from kitchen jeerakas to those used for preparation of liquers (an after food alcoholic drink). He added further that since the import invoice and the Bill of Entry gave the description of the goods as 'Caraway Seeds' and the goods or a sample thereof were no longer available, the appellants' contention that the impugned goods had an exclusive use in preparation of Ayurvedic medicines was hardly co....