Rice. All these exporters had claimed that while they were exporting Basmati Rice, Revenue had claimed that the rice being exported by them ... Basmati Rice. Consequently, samples of product and were sent for testing. The Report received from Testing Agency, like Basmati Export Development Foundation, declared that
other edible preparations such as paneer darbari, basmathi rice and dal tadka, basmati and rajma masala were classifiable under subheading 21.08 (currently ... classify the product under 2001.10.
(ii) With reference to the two products basmati rice and dal tadka and basmati and rajma masala, the learned advocate
that M/s. Nikasu Packs Pvt. Ltd. was effecting exports of non basmati rice and wheat atta which were items covered in the prohibited list ... self sealing facilities extended to SEZ Units. As the export of non basmati rice was prohibited for export vide Govt. of India, Ministry of Commerce
Chick Peas, which are not permitted to be exported. Similarly the declared Basmati rice was found to be having a portion of the non-Basmati ... admitted that he was aware of the fact that export of non-Basmati rice is banned.
3. On the above basis, proceedings were initiated against
case are that the appellant filed shipping bills for export of Basmati Rice. The samples were drawn and sent to AGMARK Laboratory for testing ... dated 16.09.2008 which allowed the export of PUSA 1121 Non-Basmati Rice having grain length of more than 7 mm, and grain length to breadth
being disposed of by a common order vide which the non-basmati rice, sought to be exported in the guise of basmati rice stands confiscated
