MILAK BROTHERS versus UNION OF INDIA AND ORS.

MILAK BROTHERS versus UNION OF INDIA AND ORS.

Blanched, roasted, and salted peanuts, though processed, remain 'groundnut kernel' for the purposes of the export tariff under item 13 of the Indian Tariff Act, 1934 and item 20 of the Customs Tariff Act, 1975; the tariff entry covers all groundnut kernels (edible or oil seed variety), and there is no justification to restrict its scope based on processing, end-use, or classification elsewhere.

Parties
Appellant: Milak Brothers; Respondents: Union of India and Ors.
Jurisdiction
India
Judgment Date
09 October 1990
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeals dismissed
Legal Topics
Export Duty, Tariff Classification, Interpretation of Customs Tariff, Processed Food Exports
Customs Law Taxation Law Export Duty Tariff Classification Interpretation of Customs Tariff Processed Food Exports

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 6 Authorities cited 8 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Milak Brothers

Appellant

Union of India and Ors.

Respondents

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether blanched, roasted, and salted peanuts exported by the assessee are liable to export duty under 'groundnut kernel' in the relevant export tariff entry
  2. 2 Whether the processed peanuts lose their identity as 'groundnut kernel' for purposes of tariff classification

Ratio Decidendi

Blanched, roasted, and salted peanuts, though processed, remain 'groundnut kernel' for the purposes of the export tariff under item 13 of the Indian Tariff Act, 1934 and item 20 of the Customs Tariff Act, 1975; the tariff entry covers all groundnut kernels (edible or oil seed variety), and there is no justification to restrict its scope based on processing, end-use, or classification elsewhere.

Court Disposition

Appeals dismissed

Orders

  • No order as to costs