TaxTMI 
TaxTMI 
2014 (9) TMI 769
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....roduct called Calcutta Meetha Pan under CETH 2108 prior to March, 2005 and under CETH 2106.099 after March, 2005 by holding that the product is a mixture of edible preparation and consequently he confirmed duty demands of Rs. 4,57,238/- for the period March, 04 to February, 05 and Rs. 3,69,438/- for the March, 05 to Sept., 07. Aggrieved of the same, the appellant is before us. 2. The learned Counsel for the appellant submits that the product Calcutta Meetha Pan manufactured and marketed in boxes/pouches consist of dry dates shredded, cardamom, dry pan powder, spices, sauf, perfumes, menthol and contains added flavour and sweetners. The main ingredient is dry dates which accounts for 70% of the weight of the product. The balance ingred....
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.... coriander, coconut, catechu, lime, saffron, sweetener, mishri, perfumes, essential oils and allied products and flavours and essence was considered. The Tribunal classified the product under Heading 20.01 as 'preparation of vegetables, fruit, nuts and other edible parts of plants' and not under Chapter 21 which covered 'miscellaneous edible preparations' on the ground that Heading 20.01 was more specific to the product concerned. The same decision was followed in the case of Shivraj Tobacco Co. Pvt. Ltd. - 2009 (241) E.L.T. 574 (Tri.-Del.), wherein the classification of a product 'Chaman Bahar powder' and 'pono cream' was considered which consisted of vegetables, fruits and other parts of plants. The Tribunal once again concluded that the ....
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....ame as discussed above, i.e., dry dates shredded, cardamom, dry pan powder, spices, sauf etc. However, the Joint Director made the observation that the "Important physiologically active ingredient of preparation is betel leaves, botanically known as Piper Betel Linn, whereas important physiologically active ingredient of Pan Masala is Betel Nut, botanically known as Areca Catechu Linn and as per Literature, the betel leaves and betel nuts have some common use (as masticatory) and physiological actions (stimulant and astringent), therefore, preparation under reference is similar to that of Pan Masala." Accordingly, he opined that the product Calcutta Meetha Pan would merit classification under CETH 2106. It is on the basis of this report, th....
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....art of a plant and preparation of pan leaves with other ingredients would merit classification under Heading 20.01 as preparation of fruits, nuts and vegetables and other parts of a plant prior to March, 2005 and under CETH 2008.9200 on or after March, 2005. 4.2 Further, in respect of similar products, this Tribunal has examined the question of classification in the D.S. Foods case, where the composition was similar except that product did not contain Pan Leaves and the Tribunal held that the mixture of dry dates, fennel, natural herbs, seeds of melon, cardamom, coriander, coconut, catechu, lime, saffron, sweetener, mishri, perfumes, essential oils and allied products and flavours and essence would merit classification under CETH 2001....