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2017 (2) TMI 669 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 1.3.2002 - paneer darbari - basmati rice and dal tadka - basmati rice and rajma masala - classified under heading 2108.99 of CETA, 1985 or not? - denial of exemption on the ground that products are not similar to the products viz., Mithais, Misthans, Namkeens, Bhujia, Mixture, etc., for which the exemption was made available under the said Notification - Held that: - Since paneer darbari is a product of different materials and predominantly of vegetables (58.69%), the same is liable to be classifiable under CSH 2001.10 of Central Excise Tariff Act, 1985, in terms of Rule 2(b) read with Rule 3(b) of the Interpretation Rules of the Tariff - paneer darbari will be eligible for the benefit of exemption at Sl. No.9 of the N/N. 6/2002-CE dated 1.3.2002. Basmati rice and dal tadka - Basmati rice and rajma masala - Held that: - These products are cleared in the form of combo packs which consists of two separately packed products, which are in turn packed and sold in a single packet, for which a single MRP is affixed - In terms of Rule 3(b) of the Interpretative Rules, classification of set has to be made in accordance with that attribute which, the components taken together, can be regarded as conferring the set as a whole its essential character. We note that basmati rice is packed either with dal tadka or rajma masala with an intention of consuming the two together as a meal. Since the essential character of the meal arises out of basmati rice (the subji is eaten along with the rice), we are of the view that the combo pack has to be classified under Heading 21.08 (2106 90 99 for subsequent period) - such products will not be eligible for the benefit of exemption under N/N. 6/2002 dated 1.3.2002 (Sl. No.14) - these combo packs will be liable to duty during the relevant period. The goods should be assessed to duty under Section 4A on the basis of the MRP of the combo pack. Decided partly in favor of assessee - matter on remand for the purpose of quantification of demand - penalty set aside.
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