Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 203 - AT - Central ExcisePizza - Classification of pizzas with chicken topping sold as take away or for home delivery - Pizzas cannot be brought under heading 160110 for the reason that pizza has a topping of chicken along with other ingredients - The paper carton bearing the logo of Pizza Hut is used mainly for packing and transportation of the pizzas from the outlet to the place where the pizza is consumed - Find that the ‘unit container’ appearing in the tariff entry 160110 connotes packages of a predetermined quantity which is indicated on the container - The expression does not cover packages of relatively short life used to pack goods of any particular description and measure at the choice of the server or the customer for its transport from the restaurant to the residence of the customer - Therefore find that the pizzas involved were not covered under the entry 160110 during the period prior to 1-3-2005 and were covered by Notification No. 3/05-C.E., dated 24-2-2005 post 1-3-05. Chicken wings’ - Classification - The ‘chicken wings’ are sold like pizza for consumption at the outlet - The prepared dish is standard and contains four wings of the bird - These are also sold as take away or delivered at the customer’s residence on order - As regards the packing of these chicken wings also, we find that our finding on ‘unit container’ applies - Therefore they were not covered by CSH 160110 prior to 1-3-2005 and were eligible for exemption under Notification No. 3/05-C.E., dated 24-2-2005 from 1-3-2005 - Hence, the impugned demand and penalties on DCPL cannot be sustained.
|