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2017 (10) TMI 1182 - AT - Central ExciseBenefit of N/N. 3/2006-CE dated 01.03.2006 - whether the goods manufactured and cleared by the appellant namely "Cheeselings" and "Musst Bites" edible preparations are eligible for exemption N/N. 3/2006-CE dated 01.03.2006 as "Namkeen" under entry sr. no. 29? - Held that: - the products in question are "Cheeselings" and "Musst Bites". Though these products are not fried items but sold as Namkeen. There is no definition of Namkeen. Therefore, it cannot be concluded on the basis that whether the goods is a fried one or otherwise. In such case, the principle of common parlance has to be applied. From the package of the goods, it is clear that on both products, the word "Namkeen" is clearly declared. Therefore, the product in the common parlance is bought and sold as "Namkeen" only. The product "Cheeselings" and "Musst Bites" are covered under Sr. No. 29 of the exemption N/N. 3/2006-C.E dated 01.03.2006 - the exemption is eligible to the appellant's product. Appeal allowed - decided in favor of appellant.
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