2004 (11) TMI 270

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....eal against the order in appeal passed by the Commissioner (Appeals) Central Excise, Chandigarh. In the impugned order the following items manufactured by the appellant are classified under Heading 2108.99 of the Central Excise Tariff Act, i.e. Rajmah Curried, Lobia Curried, Kabli Channa, Black Channa, Mah Ki Dal. The claim of appellant is that these are classifiable under heading 2001.10 of the T....

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....preserved by process other than those referred in note 1(a) to chapter 20. As the products in question are not prepared or processed by referred under Chapter 7, therefore, the product in question is covered under the Chapter 20 of Central Excise Act and these are specifically classified under Heading 2001.10 of the Central Excise Tariff as per the chapter note 3 to chapter 20. 4. The contention ....

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.... taking help from the HSN Explanatory notes. Chapter 20 of HSN Explanatory notes states that heading No. 20 covers only those products of Chapter 7 which have been prepared or preserved by process other than referred in note 1(a) and Chapter 7 covers peas bean and lentles. Therefore, the products in question is classified under chapter 20 of the Central Excise Tariff. The Revenue relied upon the d....