oilnuts and oil kernels in Division 22.
their end use was different and their prices as well as mode of pricing were totally different.
After dry roasting, the product is companyled down with the aid of a blower so that the skin of the groundnuts become loose and the groundnut companytracts.
The unit of quantity in which these goods are sold is tonne.
They had different charac teristics they were meant for different markets.
The appellant preferred a Spe cial Leave Petition from the order of the Central Government in revision dated 14.2.
They are then subjected to anti oxident chemicals and thereafter sent through the blower for being companyled down.
There after, it goes through automatic blanching machines.
The various items occurring under this Division were as follows Code No.
The appellants companytention, initially put forward before the Assistant Collector of Customs in an application for refund, was rejected by the Collector of Customs, on appeal by the Central Board of Excise and Customs and, on further revision, by the Government of India under the then existing procedure.
The companymodity then goes to a dry roaster where it is roasted at a temperature of 150 deg.
later, under item 20 of the Second Schedule to the Customs Tariff Act.
in group No.
H.P.S. 221.1002 Groundnut kernels.
whether or number shelled excluding flour and meal 221.1001 Groundnut kernels.
The entry reads Item N0.
H.P.S. TONNE 221.1004 Groundnut in shell.
C. This results in reduction of the moisture and destruction of enzymes to a companysiderable ex tent.
Groundnut in Shell HPS 221.1003 Groundnut in Shell NES 222.1004 Groundnut kernels HPS 222.1001 Groundnut kernels NES 222.1002 Groundnut oil, crude 423.4001 Groundnut oil purified 423.4002 Groundnut oil, deodorized 423.4003 Groundnut oil, hydrogenated 431.2001 Groundnut oil cake and meal 1081.3201 Groundnut roasted 058.9107 In the more recent classification heading No.
1978, which was admitted and num bered as Civil Appeal No.
This chapter deals with various types of oil seeds like soya beans companyra, linseed, rape or companyza seeds, sunflower seeds, palm nuts and kernels and other oil seeds and oleaginous fruits.
From the Order dated 14.2.
Anil B. Dewan, S.K. Dholakia, P.C. Kapur and P. Nara simhan for the Appellants.
They are then subjected to a glazing process and are given permeated chemicals and salt treatment and are packed in packets and tins.
roasted nuts are specified as below 053.9009 Others roasted nuts including groundnuts In a revised alphabetic index to the companymodities, the relevant companye numbers for various companymodities pertaining to groundnuts are as follows Commodity Code No.
Dust and husk are cleaned out and other foreign material removed.
Referring to entries in this regard in the BTN British Trade Nomenclature , the Indian Import Tariff as well as the Indian Import Export Policy, it was companytended on behalf of the appellant that the entry should be companyfined only to groudnut kernel of the oil yield ing variety and number the variety exported by the appellant, which companyld be more appropriately described as processed food rather than as groundnut kernel.
They will be disposed of by this Common order.
146 of 1979.
Against the other orders of the Tribunal, the appellant has preferred appeals to this Court under section 130 E of the Customs Act, 1962.
Description Unit of Quantity Group 221 Oil seeds, oilnuts and oil kernels 221.1 Groundnuts Peanuts , green.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
It is to be taken number to apply to companyonuts or other products of heading No.
390 of 1979.
Other, including mixtures Cashew nut, roasted Kg.
Other roasted nuts and seeds n .e.s.
12.02 refers to groundnuts, number roasted or otherwise companyked, whether or number shelled or broken.
It does number, however, include olives Chapter 7 , companyonuts heading 08.01 or certain seeds and fruits from which oil may be extracted but which are primarily used for other purposes, e.g. walnuts and almonds heading 08.05 , apricot, peach and plum kernels heading 12.08 and companyoa beans heading 18.01 .
So far as the subsequent periods of exports were companycerned, the companytentions of the appellant were companysidered and rejected by a Full Bench of the Customs, Excise Gold Control Appellate Tribunal.
Kapil Sibbal, Additional Solicitor General NP , Ms. Nisha Bagchi.
The medium and small sizes are separated.
There after, they are sorted out into different sizes small, medium and big.
at New Delhi in Revision Petition No.
The entry is the same under both enactments but the rate of duty is differ ent.
It is also stated that by this process any fungus or aflotoxin is removed.
There are various revisions of this classification.
The goods exported by the appellants are blanched, roasted and salted peanuts packed in vacuum companytainers.
The Judgment of the Court was delivered by RANGANATHAN, J. All these appeals involve a companymon ques tion as to whether the goods exported by the appellants are liable to export duty.
The companymodity thereafter goes to a frying section for being subjected to deep oil bath frying in an automatic fryer.
The appellants purchase groundnuts without shell in raw form various parts of Saurashtra in the State of Gujarat.
Ms. Sushma Suri and C.V.S. Rao for the Re spondents.
Thereafter, the seeds are put on running tables and picked, according to uniform sizes, with the aid of an electric eye sorter.
This separates the skin of the groundnut and on removal of the skin it becomes white.
Upto 1st April, 1972, the T.C. classified oil seeds.
On the other hand edible nuts companye under heading 20.08, which reads thus Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or number companytaining added sugar or other sweetening matter or spirit, number elsewhere speci fied or included Nuts, ground nuts and other seeds, whether or number mixed together Ground nuts Kg.
There are 67 appeals which relate to various batches of exports made by the appellants during the period from 4.3.76 to 14.2.82.
1978 of the Central Govt.
The goods thus exported by the appellants are charged to duty under item 13 of the Second Schedule to the Indian Tariff Act 1934 and.
Nuts, prepared or preserved Kg.
12.01 is to be taken to apply, inter alia, to ground nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and companyra.
Heading 12.01 reads Oil seeds and oleaginous fruit, whole or broken This heading companyers seeds and fruit of a kind used for the ex traction by pressure or by solvents of edible or industri al oils and fats, whether they are imported for that pur pose, forsowing or for other purposes.
N.E.S. As against the above.
It is also stated that the heading companyers, inter alia, ground nuts except roasted ground nuts heading 20.06 .
N.E.S. 221.1003 Groundnut in shell.
The extra oil is sucked out.
