Tribunal that the supari being betel nut was a nut and therefore, the relevant Entry covering betel nut also would be 20.01 which was found ... vegetables, fruit, nuts or other parts of plants, including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices
Crane Betel Nut Powder Works vs Commissioner Of Customs & Central ... on 19 March, 2007
Author: Altamas Kabir
Bench: Ar. Lakshmanan , Altamas Kabir
CASE ... Appeal (civil) 1453 of 2007
PETITIONER:
M/S. CRANE BETEL NUT POWDER WORKS
RESPONDENT:
COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, TIRUPATHI & ANR
DATE
Penang to despatch to him 50 bags of inferior quality betel nuts belonging to Radhakrishnan and accordingly the goods were exported to him through ... respondent however, did not have the necessary licence to import betel nuts into India from Penang, and stated that he was not aware
Commissioner Of Central Excise & ... vs M/S. Crane Betel Nut Powder Works on 25 January, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE ... Central Excise & Customs
Guntur.
Appellant
Vs.
M/s. Crane Betel Nut Powder Works
Respondent
Appearance
Shri D. P. Nagendra Kumar, JCDR for the revenue
about 5 p.m. and found out the chance
prints in betel nut box (M.O.15). P.W.14 photographer of forensic laboratory
took ... photos of chance prints found on the betel nut box M.O.15. The finger
print photo is M.O.13 and photo negatives
FOLLOWING:
JUDGMENT
The first petitioner is a manufacturer of "Ground Betel Nuts
(Arecanuts)" with the brand name "Roja". The second petitioner ... third respondent.
2. The first petitioner consigned a load of Roja betel nut to
the second petitioner, through the Exhibit P9 tax invoice, dated
relevant taxation
rules and deals in retail sale and export of betel nuts and is the owner of
consignment in question, namely ... betel nuts contained in 266
bags loaded on the truck in question, whereas petitioner no.2 is a transporter
having valid registration under the relevant
common order. The petitioners in all the above writ petitions imported betel nuts of Srilankan origin. They filed necessary bill of entries for home consumption ... Betel nut or arecanut is only a nut and not dried fruit. For this, the 3rd respondent considered the dictionary meaning of betel nut, arecanut
petitioner also carried on the business of purchase and sale of betel nuts and catechu.
The income tax department carried out a survey under Section ... During the survey, the income tax department found the stock of betel nuts and catechu to the value of Rs.66,08,000/- and unexplained
being particularly applicable to the treatment of dried shell almonds and betel-nuts. Defendants are betel-nut merchants, and the plaintiff's case ... process, or substantially the same process, for the treatment of betel-nuts, and have been selling betel-nuts in the market treated by that process
