COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, AMRITSAR (PUNJAB) versus M/S D.L. STEELS ETC

COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, AMRITSAR (PUNJAB) versus M/S D.L. STEELS ETC

The Court accepted the factual finding of CESTAT that 'anardana' is a dried product of local 'daru' (wild pomegranate) whose fresh fruit is not consumed as the edible pomegranate listed in clause 7 to Heading 08.10; applying the GRIs and the common parlance test, and noting the Import Policy specifically lists import of pomegranate seeds as free under sub-heading 1209.99.00, the Court held the goods are classifiable under Heading 1209 (sub-heading 1209.99) and not under Heading 0813.40.90, and dismissed the Revenue's appeals.

Parties
Appellant: Commissioner of Customs and Central Excise, Amritsar (Punjab); Respondent: M/s D.L. Steels etc.
Jurisdiction
India
Judgment Date
11 July 2022
Procedural Posture
Civil Appeal / Appeal to the Supreme Court (final Judgment Dated July 11, 2022)
Outcome
Appeals dismissed (CESTAT classification upheld); no order as to costs.
Legal Topics
Classification of Goods, Hsn/gri Rules, Common Parlance Test, Meaning of 'edible' and 'seed', Onus of Proof on Revenue, Spice Classification
Customs Law Tariff Classification Statutory Interpretation International Trade Import Policy Classification of Goods Hsn/gri Rules Common Parlance Test +3 more

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Parties

Commissioner of Customs and Central Excise, Amritsar (Punjab)

Appellant

M/s D.L. Steels etc.

Respondent

Procedural Posture

Civil Appeal / Appeal to the Supreme Court (final Judgment Dated July 11, 2022)

Legal Issues

  1. 1 Whether dried pomegranate seeds ('anardana') are classifiable under Heading 0813 (dried fruit) or under Heading 1209 (seeds, fruit and spores of a kind used for sowing)
  2. 2 Whether 'anardana' is an edible fruit for purposes of Chapter 8 or falls within Chapter 12/09 as seeds/fruits used for sowing or Chapter 9/12/11 as spice/medicinal product
  3. 3 Which party bears the burden of proof when classification is challenged

Ratio Decidendi

The Court accepted the factual finding of CESTAT that 'anardana' is a dried product of local 'daru' (wild pomegranate) whose fresh fruit is not consumed as the edible pomegranate listed in clause 7 to Heading 08.10; applying the GRIs and the common parlance test, and noting the Import Policy specifically lists import of pomegranate seeds as free under sub-heading 1209.99.00, the Court held the goods are classifiable under Heading 1209 (sub-heading 1209.99) and not under Heading 0813.40.90, and dismissed the Revenue's appeals.

Court Disposition

Appeals dismissed (CESTAT classification upheld); no order as to costs.

Orders

  • Appeals dismissed
  • Classification as determined by the CESTAT (sub-heading 1209.99) upheld