TaxTMI 
TaxTMI 
2024 (11) TMI 1239
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....of exportable quality were exported. Non-exportable coarse pieces of pulses " the impugned product" namely offspecs pulses, tukdi of pulses- broken pulses, bhushi/ bhuki of pulses mixed with impurities/ pulses waste( not of export quality) were cleared into Domestic Tariff Area. It is this waste product, classification of which is involved in this appeal. As per the appellant the classification of the said goods is under chapter heading 0713 which is eligible for duty exemption under Notification No. 12/2012 (Sr. No. 21). 1.1 The case of the Department is that the classification of the said goods is under sub heading 23025000. Accordingly, the appellant was forced to pay the duty. Consequently, the appellant paid the duty under protest a....
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....the following judgments: - * Precision Rubber Industries - 2016 (4) TMI 841 SC * Pepsico Holdings Pvt Ltd 2019 (4) TMI 320 TRI * Warner Hindustan Ltd-1999 (8) TMI 75 SC 3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the dispute in the present case is that whether the goods in question is classifiable under 2302 5000 as claimed by the department or under chapter heading 0713 as claimed by the appellant. To arrive at a conclusion on the classification, it is necessary to go through the rivel tariff entries, which are rep....
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.... Subhead : Prepared animal feeder 23025000 Bran sharps and other residues of legumins plant 4.1 The department has proposed the classification under 2302. From the plain reading of the chapter heading 2302, it is found that the same is applicable for the goods such as Bran, Sharps and others residues whether or not in the form of palates derived from the sifting, milling or other working cereal or of leguminous plants. That means it applies to the goods namely, cereals of leguminous plant. In the present case the waste arise from the pulses and pulses are not covered either as cereals or leguminous plant. Therefore, on this basis, it is clear that the appellant's product being a waste arise from the pulses does not cover unde....
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....produced for religious purposes which is evident from the adjective proceeding 'wafer' in the subheading. 'Communion' is a rite specific to the ritual of 'mass' celebrated in churches. No other meaning is assigned to that phrase in common parlance. 6. Learned Authorised Representative contends that 'communion wafers' are not normally made of or contain chocolates; however, no material is placed on record to support this contention. We, therefore, do not find any reason to discount the possibility of chocolate covered or chocolate filled 'communion wafers' being used in the ritual. 7. Learned Authorised Representative places reliance on the decision of the Hon'ble Supreme Court in Warner Hindustan Ltd v. Collector of Centra....
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....invoking section 11A of Central Excise Act, 1944 by obliteration of the proceedings leading to the impugned order. The mandate of the law pertaining to recovery of duties not paid or short-paid will have to be followed to the letter. 9. Consequently, the impugned order must be set aside and appeal allowed." b) In the case of Warner Hindustan Ltd (supra) the Hon'ble Apex Court has given the following findings:- "Not much needs to be stated to allow this appeal. 2. The appellant manufactures what it calls "Halls Ice Mint tablets". It classified these tablets as "Ayurvedic medicines" under Heading 3003.30 of the Central Excise Tariff. It was issued a notice to show cause why these tablets should not be classified ....
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....he correct course for the Tribunal to have followed was to have dismissed the appeal of the Excise authorities making it clear that it was open to the Excise authorities to issue a fresh show cause notice to the appellant on the basis that the tablets were classifiable under Heading 17.04 as items of confectionery. This would have given the appellant the opportunity to place on record such material as was available to it to establish the contrary. It is impermissible for the Tribunal to consider a case that is laid for the first time in appeal because the stage for setting out the factual matrix is before the authorities below. 3. In the result, the appeal is allowed. The judgment and order of the Tribunal under appeal is set aside....