Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2009 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 98 - SC - Central ExciseClassification - whether the subject product ‘Cheetos Masala Balls’, ‘Cheetos Cheese Puff’ and ‘Cheetos X & O’ is classifiable under Chapter Sub Heading 1904.10 (CSH) as is contended on behalf of the Department; or whether it falls under CSH 2108.00 (which is residuary Entry) as contended on behalf of the assessee. – held that - the subject products are neither obtained by swelling or roasting of cereals nor are they made from cereals in grain form. They are made from cereals in grounded form. Hence, the impugned product will not fall in CSH 19.04. The statutory illustration is corn flakes. Now in the case of plane corn flakes which is obtained by swelling or roasting there is no frying or application of masala or choco, hence it will fall in the first category. However, in case of choco corn flakes besides process of swelling or roasting there is an element of choco which will bring the product out of that category. - the subject product will not come in the first category of CSH 19.04. - It is well settled rule of interpretation that if a specific entry covers an impugned product then one need not go into the residuary heading. However, it is for the Department to show that “Cheese Masala Balls”, “Cheese Puffs” etc. falls within 19.04. If the subject products do not fall in 19.04 then since the products in question are “edible preparations not elsewhere specified” they stand covered by a residuary entry 21.08.
|