2016(09)LCX0142

IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI

S/Shri D.N. Panda, Member (J) and Madhu Mohan Damodhar, Member (T)

SHANTHI POULTRY FARM

Versus

Commissioner of Customs (Port-Import), Chennai

Final Order No. 41616/2016, dated 21-9-2016 in Appeal No. C/323/2005-DB

Advocated By -

Ms. Radhika Chandrasekar, Advocate, for the Appellant.
Shri B. Balamurugan, AC (AR),for the Respondent.

[Order per : D.N. Panda, Member (J)l. -

There is no SCN issued to the appellant to provide an opportunity of defence on the point whether the goods shall fall under CTH 84.38. In absence of any specific allegation, it is difficult for a common man to defend.


2. Ld. Counsel points out that the goods imported specifically related to poultry industry, which is covered under CTH 84.36 and more particularly by the sub-heading 8436 29 00.

3. Revenue has brought the goods imported into CTH 84.38 and specifically under 8438 80 90, since the catalogue indicates that the machinery is for using thermal/mechanical pre-treatment of mixed feed for poultry industry.


4. Heard both sides.

5. When CTH 84.38 is read that relates to food and drink items. Law is well settled that specific prescription of law excludes the general goods from its fold. Therefore, appellant is correct to aver that the goods shall be classifiable under Tariff Item 8436 2900. Accordingly, appeal is allowed.
(Dictated and pronounced in open Court)

Equivalent 2017 (345) ELT 0320 (Tri. - Chennai)