2005 (3) TMI 171

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....sp;  EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS. Chapter 20       PREPARATIONS OE VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS." 2.When the dispute reached the Bangalore Bench of the Tribunal, Revenue representative contented that the classification issue remains settled (Chapter 20) by the order of the Tribunal in the case of Commissioner of C. Ex. Coimbatore v. Ponds (India) Limited - 2001 (134) E.L.T. 131 upon consideration of evidence on record, the Bench was of the opinion that the correct classification would be under Chapter 7. However, since an earlier order in the case of Ponds (India) appeared to have taken a different view, the matter was referred to a Larger Bench. Para 7 of the referr....

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....ve of whether they had been cooked or are uncooked. With regard to the decision in the Ponds (India) case, the learned Counsel has pointed out that that decision has been rendered without considering the aspect of 'provisional' preservation and its effect on classification. 4.The contention of the Revenue is that the item has been elaborately processed including by cooking, and that according to the printed material on the packing, it has a shelf life of four years and thus, the item has become "a preparation of vegetable and not vegetable as such". 5.As the Chapter headings bring out, Chapter 7 is for "vegetables" and Chapter 20 is for "preparations of vegetables". Chapter notes also explain the scope of the two headings. Such notes ....

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....' Division to Commissioner, Central Excise, Hyderabad, it states as under :- "Sub : Appeal No. E/62/04 against OIA No. 22/2004 Dt. 22-1-2003 by M/s. Premier Mushroom Farms - Reg. In continuation of this Office letter of even number dt. 8-11-2004, it is further submitted that a sample of the product 'Canned Mushrooms in Brine' was sent to National Institute of Nutrition, Hyderabad for ascertaining : 1. Whether the product is provisionally  preserved  or prepared and preserved 2. Whether the product can be grouped in ready to each category or ready to cook/ready to prepare category. On oral enquiry with the Scientists in Food Toxicology Dept. in NIN, it is learnt that the product is provisionally preserved and is in r....