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2009 (11) TMI 716 - CESTAT BANGALOREClassification of goods - ‘Ready-to-Eat’ edible preparations - eligibility of benefit of N/N. 6/2002-C.E., dated 91-3-2002 - Although the products manufactured by the assessee are classifiable under Chapter sub heading 2108.99 (presently 21069099) of the CETA, 1985, they did not appear to be covered within the scope of the above Notification - Held that: - all the items are identical and they are only extension of product line, for example, the rice varieties which were in dispute earlier was restricted to ‘bisibele bath’ and ‘pongal while in the current case new varieties like ‘tomato rice’, lemon rice’, ‘sambar rice’ etc., are in dispute - As regards the other items also, we find that they are only an extension of the items which were initially manufactured/prepared in the year 2001. It is seen in the facts of this case that the items which are produced/manufactured by the appellants may fall under the category of ready for consumption/use. On a plain reading of the notification, that all edible preparations ready for consumption are exempt, does not flow from the words which are used in the said notification i.e. sweet meats, bhujia, mixture, chabena etc. Appeal allowed - decided in favor of appellant.
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