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2017 (9) TMI 408 - AT - Central ExciseClassification of goods - Potato flakes or Aloo Mash - whether classified under CTH 11052000 or under CTH 20052000? - demand of differential duty - revenue contended that, the appellants appeared to be manufacturing Aloo Mash and preservative were also added - Held that: - Revenue could not establish that statement of original authority in Para-31 of impugned Order-in-Original that a sample of Aloo Mash manufactured by appellant was sent for chemical examination was recorded on the basis of facts - on going through the submissions made by the appellant before the original authority the process of manufacture stated at Para-28 of the Order-in-Original, the meaning of Mash submitted by the Learned Counsel for appellant and chapter notes of Chapter 20 and the processes which are covered under Chapter 7, 8 and 11, the subject goods have been admittedly subjected to the process of flaking and there is no process carried out to form a mash of potatoes in the factory of the appellant - the subject goods are classifiable under Tariff Item No. 11052000 - appeal allowed - decided in favor of appellant.
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