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2015 (12) TMI 665 - SC - Central ExciseManufacture - classification - fish, prawns, and other prepared food items packed in polythene pouches with brand name 'SUMERU' - classifiable under Chapter 16 or Chapter 3 - Held that:- The Tribunal vide its final order dated 17.10.2006 while allowing the appeal of the respondents held that on the basis of expert evidence and opinion, the products have not gone under any process. Therefore, the said products should be classified under Chapter 3 and not under Chapter 16. Emphasis was laid on the difference between two expression 'preserve' and 'prepared' i.e. prepare is more towards edible and preserve may not related to edible - conclusion is primarily rested on opinion of the expert bodies which include the Director of Marine Products Export Development Authority as well as the Director of Central Institute of Fisheries Technology. It is also pertinent to mention that the Department did not even cross-examine the experts who had given the opinion in question on the basis of which goods have rightly been classified under Chapter 3 by the Tribunal - Decided against Revenue.
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