2016 (11) TMI 905

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....r Appellant Shri C. Singh, Assistant Commissioner (AR),  for Respondent ORDER This appeal is directed against Order-in-Appeal No. 18/2005 (JNCH) dated 15/02/2005. 2.  The relevant facts that arise for consideration are appellant herein had imported "Act II Microwave Popcorn" (imported goods) vide bill of entry no. 625018 dated 25.08.2004 and claimed classification under Cu....

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....ixed with butter and needs only Microwaved and then for direct consumption. He would submit that identical issue came at before the US Customs ruling court and it was are classifiable under Chanter Heading No. 2008 as other edible parts of plants otherwise prepared or preserved. 5.  Learned Departmental Representative on the other hand would draw our attention to the HSN Explanatory note o....

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....adings needs to be reproduced. 2008     Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. 2008 99 99 ----Other      Kg 30%    - 2106    Food preparation not elsewhere specifi....

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....pter Heading No. 2008. We find that even the HSM Explanatory notes of Chapter 21 as well as the Customs Tariff in respect of Chapter Heading No. 21, talks primarily about the products which are generally preparation not else were specified or included the Chapter Heading Noe 2106, in our view this would apply in respect of Namkins or other items, which are not classifiable under any other Heading.....