2023 (3) TMI 702

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) 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, 1975 and consequently whether the appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 which there is no mis-declaration of the des....