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1 - 3 of 3 (0.27 seconds)Sterling Foods, A Partnership Firm ... vs The State Of Karnataka & Anr on 21 July, 1986
Looking to the process of manufacture, and applying the principles laid down by the Supreme Court in the PIO Food Packers case and the Sterling Foods case, there can be no doubt that essentially the canned fruit is not different from the naturally occurring fruit. The latter has been made more presentable by removal of the inedible portions of the fruit and, by canning, the fruit has been made more long-lasting. But the canned fruit nevertheless is only fruit. It is not something else. In this view of the matter, and considering the words employed in sub-heading No. 0801.10, the subject fruit put up in unit containers would prima facie fall under the heading. The lower authorities have, however, classified the goods under sub-heading No. 2001.10. Prima facie Chapter 20 covers preparations of fruits, not fruits themselves. The subject goods do not seem to be preparations in the sense jams, jellies, marmalades, juices etc,, are. But, the lower authorities have placed reliance on Chapter Note 1 to Chapter 20 (reproduced earlier). The subject canned fruits are no doubt not provisionally preserved. For the reasons stated above, they cannot be brought under Chapter 2q unless they are preparations of fruit which, in our opinion, they are not. Chapter 8 seems more apt. For ruling out Chapter 8, the lower authorities have invoked the aid of the Explanatory Notes to Chapter 8 of the H.S.N. These notes have no statutory force and can be looked at only for their persuasive value provided, of course, they do not point to a different result than the one dictated by the Headings and the Statutory chapter and section notes. We have already extracted the relevant explanatory notes. The very opening sentence states that Chapter 8 covers fruits generally intended for human consumption whether as presented or after processing. That is to say, fruits and processed fruits, as in the instant case, are covered by the chapter. The proviso reading :-
Section 3 in The Essential Commodities Act, 1955 [Entire Act]
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