AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (9) TMI 135
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....terms of the provisions of para 4.2.1 and 4.2.2 of FTP 2009- 14, from the whole of Customs duty leviable thereon as specified in the first schedule to the Customs Tariff Act, 1975. The appellant had claimed exemption for the import of Green Cardamom under the description of 'Relevant Food Additives' mentioned against Serial No. 2 of DFIA No. 0310734495 dated 15.05.2013 issued against export of Vegetable Pickles and covered under description of 'Flavouring Agent' mentioned under Serial No. 6 of DFIA No. 0310681621 dated 11.02.2012 issued against export of Biscuits. The department has raised objection against claim of the appellant for clearances of goods under DFIA Licence inasmuch as the original authority vide letter dated 10.07.2019 intimated that Cardamom is not mentioned in the Licence No. 0311073445 dated 15.05.2013 as Food Additives for FDA approved and Licence No. 0310681621 dated 11.02.2012 as Food Colour/Flavouring Agent/Flavour improvers and that as the appellant had not produced any evidence that cardamom has actual use in export order, the DFIA Notification cannot be extended and the appellant was directed to clear the imported goods under payment of duty. Being aggriev....
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....itten by Kenneth T. Farrell by A Chapman & Hall Food Science Book also described the use of Green Cardamom according to which the Green Cardamom is used for Pickles and Biscuits. • Book of The Essential Oils written by Ernest Guenther, PH.D by Rober E. Krieger Publishing Company, Huntington, New York which describes the use of Green Cardamom. • Book of Cooking with Herbs and Spices. 4. With these authorities, he claimed that there is no doubt regarding use of Green Cardamom in the manufacture of Biscuits and Pickles, therefore, there is no reason to deny the benefit of DFIA. In support of his submission, he placed reliance on the following judgments: • Unibourne Food Ingredients LLP 2018 (364) ELT 254 (Tri.Hyd.) • Pushpanjali Floriculture Ltd 2016 (340) ELT (0032) (P&H) • USMS Saffron Co. Inc. 2016 (331) ELT 155 (Tri.Bom.) • Devoir Trading Ltd 2019-TIOL-2037-CESTAT-AHM • Shah Nanji Nagsi Export Pvt. Ltd 2019-TIOL-945-HC-MUM-CUS 5. Sh. L. Patra Ld. Assistant Commissioner (AR) appearing for the Revenue reiterates the findings of the impugned order. He further submits that the goods do not....
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....Written by Kenneth T. Farrell by A Chapman & Hall Food Science: "Cardamom seed is used in blended seasonings for the following meat items: bologna, germen bologna, frankfurters, liver sausage, head cheese, pressed ham, pizza loaf, knockwurst, pork sausage, Braunsehweiger liverwurst as well as in mixed pickling spice blends and curry powder blends. Cardamom is also used commercially in ice cream flavouring, confections, baked goods, liqueurs and in some non-alcoholic beverages. The oil of cardamom is used in pickles, chewing gums, alcoholics beverages, pharmaceuticals syrups, and in many items listed for the spice. Because of the exotic nature of the aroma of cardamom is used in the American and French perfume industries for its unusual fragrance. Sweden imports 25% of India's production of Cardamom. Saudi Arabia is India's second largest customer. Cardamom gives the exotic flavour to the Bedouin coffee one finds in all of the new Eastern dues, the coffee pots are made of brass with extremely long pouring spouts into which are wedged a few cardamom seeds. As the coffee is poured it automatically extracts some of the unusual flavour from the seed." ....
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....not be justified as how "Apple Juice Concentrate" would not be covered under the description 'Relevant Fruit Juice/Pulp/Puree' when the fact that "Apple Juice Concentrate" can interalia be used in the manufacture of export product in DFIA (Sorted Confectionary and Biscuits). Therefore, taking the ratio of said judgment in the present case also the description of relevant Food Additives/ or Food Flavouring clearly covers the Green Cardamom, therefore, it cannot be said that only because the specific name of Green Cardamom is not mentioned, the benefit will not be given. Similar issue was considered by Hon'ble Punjab & Hariyana High Court in the case of Pushpanjali Floriculture Ltd (Supra). 9. As regard the reason for denial that CTH is not mentioned in the Licence, we take support from the judgment in the case of USMS Saffron Co. Inc (supra), wherein the tribunal has observed as under: "6.1 The appellants' contention is that duty exemption criterion is only the description (and quantity) mentioned in the SION norms which is described in the DFIA as ITC heading 0900000. But even ITC(HS) Code is not a criterion to get the benefit under the FTP and Customs provisions as lon....
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....denial of the exemption under DFIA are not sustainable. We are of the considered view that the Green Cardamom imported by the appellant is clearly covered under the DFIA Licence, hence the clearance of goods is clearly eligible under DFIA Licence. Consequently, competent authority is directed to issue certificate enabling the appellant to apply for revalidation of relevant DFIAs for the period of dispute. Accordingly, the impugned order is set aside and appeal is allowed. (Pronounced in the open court on 30.08.2019) ============= Document 1 The Space in Cardamom PREPARATION TIP ough the assimilar in the The thea on pos aber are ripe the pods pen and pla spice for years The putable se ne mal fra Bay pla pods from med the quality Gees vandamom the mon and weful, while card are the spe of pode which have beached they are and in Indian desert and back and / Had picking then tal d damaging both pla This is very line and account the fact th therap 2.43 The stalks which be the weeds are near the law of the plans. The wet pisacadamia long period, and they de stripe dhe me time. They are trianglar in ....
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.... clou meaning nail, which is an apt description of the appearance of this spice. There may be a lot of truth in the sayang, nutmegs must be able to smell the sea but closes must see it, as clave crops appear to flourish best on islands. The people of the Malaccas Spice lilands (now Maluks, a group of island in Indonesia). sed to plant a clove tree to celebrate the birth of a child. If the tree flourished, this mas a good emes for the child. whe would wear & necklace of cloves as a protection from evil spirits and illness. Chinese physicians appreciated the medicinal benefits of claves as early as 3 ac. Dignitaries visiting the emperor were expected to rack cloves to reeten their breath; today eugenol, extracted from slove oil, is used in toothpaste and gargles. CULTIVATION The tree, part of the myrtle family, with fragrant, rich green leaves, is native to the Moluccas, part of the Indonesian archipelago. It was grown exclusively in the Moluccas until the carly 18th century, when the French ground cloves whole cloves decided to break the monopoly by ask ing Pierre Poivre, who had taken cin namon to the Seyche....