2004 (9) TMI 166

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....pathy, Member (T)]. - Heard both sides. The original authority has held the processes carried out on guar dal to produce guar gum as amounting to manufacture and has classified the same under CET sub-heading No. 1310.10. After allowing the small-scale exemption, he has confirmed a duty demand of Rs. 5,22,866/- and has imposed an equal amount of penalty under Section 11AC, in addition to imposing p....

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....the decision of the Tribunal in the case of Hindustan Gum and Chemicals Ltd. v. C.C.E., Ahmedabad-II [2004 (163) E.L.T. 196 (T) = 2004 (91) ECC 289] for classification under Chapter 11 and also points out that the entry under HS Chapter 13 is wider than the CET Chapter 13 and that the impugned goods are not classifiable in Chapter 13 of the Central Excise Tariff though the same may get covered und....

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....r vegetable saps and extracts manufactured with the aid of power. It specifically covers gums. On the other hand, CET heading 11.01 covers products of milling industry, including flour, groats, meal and grains of cereals, and flour, meal or flakes of vegetables. The impugned product which is treated chemically is not akin to any of these products. We also find that as against HS heading 13.01 incl....

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....d Kernel Powder, the Tribunal followed the Board's Circular of 14-8-1986 to classify the same under Chapter 11. No such circular on guar gum has been brought to our notice. As such, we are of the view that the cited decision of the Tribunal has no application to the case at hand relating to classification of guar gum, which according to us has been correctly classified under CET sub-heading 1301.0....