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2017 (4) TMI 26 - AT - Central ExciseClassification of “Kulfi” manufactured by appellant - whether classified under Chapter Heading 0404.00 or under C.H. 2105 as “ice cream” - whether the product is eligible for SSI exemption? - Held that: - On perusal of the records we note that the C.H. 0404 of the Central Excise Act is applicable in the case in hand as it is undisputed that the “Kulfi” is milk product and the manufacturing process of “kulfi” are explained by the appellant before the lower authorities is also not disputed - the Tribunal was considering similar issue in the case of Nestle (I) Ltd. [2001 (3) TMI 157 - CEGAT, COURT NO. IV, NEW DELHI] wherein the Tribunal was considering the classification of Nestle Milkmaid Kesar Kulfi Mix, Nestle Milkmaid whether falls under Chapter Heading 0404 or Chapter sub-heading 2108.90 after considering the entire gamut and also the ingredients in the product Nestle Milkmaid and Kulfi mix, Bench after considering the Explanatory note to HSN held that Nestle Milkmaid and Kulfi would fall under Ch. 04.04. If the Kulfi Mix which is a dry powder merits classification under CTH 0404, then “Kulfi” manufactured by appellant which is ready to consume would definitely merit classification under 0404. Appeal allowed - decided in favor of assessee.
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