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2011 (2) TMI 1084 - CESTAT, MUMBAIClassification of 'non-vegetable pizza' and 'chicken wings' - whether under Heading 1601.10 as 'sausages and similar products of meat, meat offal or blood; food preparations based on these products' attracting duty of 16% or under Heading 19.05 as Bread, pastry, cakes, biscuits and other bakers wares - Held that:- As decided in DODSAL CORPORATION PVT. LTD. Versus COMMR. OF C. EX., BANGALORE [2010 (11) TMI 203 - CESTAT, BANGALORE] Pizzas involved were not covered under Chapter Heading 1601.10 during the period prior to 1.3.2005 and they were covered by Notification No. 3/2005-C.E dated 24.2.05 for the period after 1.3.05. It was also held that the paper carton in which pizza was packed and given to customer cannot be treated as unit container which connotes packages of a predetermined quantity which is indicated on the container. As regards chicken wings the Tribunal found that they were not covered by Chapter Heading 160110 and were eligible for exemption under Notification 3/05-CE dated 24.02.2005 for the period after 1.3.05. Accordingly, the Tribunal set aside the demand made in that case. The facts of the present case are identical to that already decided by this Tribunal and pertain to the very same party the departmental appeal is rejected.
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