2005 (3) TMI 171

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....REPARATIONS 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 referral order states as under :- "From the above it is seen that mushrooms can be classified under Chapter 7 a....

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....nsel 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 may amplify or restrict the scope. Note 1 to Chapter 20 which is particularly relevant to the issue reads as under :- "This C....

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..... 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 ready to cook/ready to prepare category, but not in ready to each category. However, expert opinion in writing could not be obtained as it was suggested by them that opini....