2023 (3) TMI 702

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....) AND MR. RAJU, MEMBER (TECHNICAL) Shri S.J. Vyas & Shri MA Mehta, Advocates for the Appellants Shri Kalpesh P Shah, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the goods in question i.e. bhusi/ bhuki of pulses / pulses waste cleared from Kandla SEZ is classifiable under Chapter heading 07139099 or 11061000 of Customs Tariff Act, ....

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.... the product in question remains as pulses in tukdi or in coarse form and the correct classification is under Chapter heading 07139099. He also submitted a detailed affidavit of the Director of the Appellant Company M/s. Kitchen Xpress Overseas Limited during the course of hearing. He submits that the entire facts and process has been clarified in the said affidavit dated 11.11.2022 according to w....

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....ned Counsel submits that the same is not arising out of milling process as they do not have milling industry. We find that learned Counsel submitted a detailed affidavit of the Director of the Appellant Company before us. However, the said affidavit was not seen by the Adjudicating Authority. Therefore, in the interest of principle of natural justice, the Adjudicating Authority should re-consider ....