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2011 (5) TMI 534 - CESTAT, AHEMDABADClassification - Rasana Rozana Amrit manufactured in three different flavours Nimbu Paani, Mango and Orange - Whether the product is properly classifiable under heading 2001.10 as contended by the manufacturers or under heading 2108.99 as held by the Revenue authorities - Held that:- As per the provisions of Rule 3(a) of the rules of interpretation of schedule-1, the heading which provides the most specific description shall be preferred to the one providing a more general description - Accordingly, it was held that since Chapter heading 21.08 covers edible preparation not elsewhere specified and as such it is residuary entry, the goods stands correctly classifiable under Chapter 20 being a mixture of different vegetations. Manufacture - whether M/s. Waves Foods Pvt. Limited who have supplied the raw materials as also machineries to M/s. Sabar Foods in terms of the contract dated 28.09.2002 have to be held as manufacturer or M/s. Sabar Foods are to be considered to be the manufacturer of the product - Held that:- The authorities have not disputed the fact there is an agreement between M/s. Waves Foods Pvt. Limited and M/s. Sabar Foods for manufacture of goods for M/s. Waves Foods Pvt. Limited. In fact, it is also does not denied that the printing on the pouches reads as manufactured at M/s. Waves Foods Pvt. Limited by M/s. Sabar Foods, Village : Salal, Distt : Sabarkantha - Thus it also show that the goods were being manufactured by M/s. Sabar Foods in the premises of M/s. Waves Foods Pvt. Limited - It is settled legal position that the one who actually manufactures is to be considered as manufacturer and supplier of the raw material cannot be treated as manufacturer - From this angle also, confirmation of demand of duty against M/s. Waves Foods Pvt. Limited was not called for. Demand beyond the normal period of limitation - Held that:- Non filing of declarations by the appellants was for the reasons that as the aggregate clearances value by M/s. Sabar Foods was below the small scale exemption limits, and as such no declarations was required to be filed - Further the identical products to be falling under Chapter 20, there could be bonafide belief on the part of the appellants that no duty is required to be paid by them - As such, held that the demand to be barred by limitation. Grant of benefit of Notification 08/2002 - Whether the appellants are entitled to the benefit on account of their factory being located in rural area - Held that:- As the facts in respect are not clear, giving any decision in this issue, as the benefit to the appellants on the merits as also on limitation has already been extended. Penalties - Held that:- As the confirmation of demand of duty stands set-aside against M/s. Waves Foods Pvt. Limited imposition of penalty on the said appellant, as also on the other appellants, is not called for and is accordingly, set-aside - All the appeals are disposed of.
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