Classification of bhusi/ bhuki of pulses / pulses waste -CESTAT directs readjudication

R M Trading Company Vs Commissioner of Customs (CESTAT Ahmedabad) The issue involved in the present case is that whether the goods in question i.e. bhusi/ bhuki of pulses / pulses waste cleared from Kandla SEZ is classifiable under Chapter heading 07139099 or 11061000 of Customs Tariff Act, 1975 and consequently whether the appellant is entitled for exemption Notification No. 12/2012-Cus dated 07.03.2012. The case of the department is that the goods cleared by the appellants from Kandla SEZ is Pulses Grinding (Atta of Pulses)- Powder hence the same is not classifiable under Chapter heading 071...