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2018 (11) TMI 818 - AT - Central ExciseClassification of goods - Non Vegetarian Burgers, McCurry pans, Non Vegetarian wraps etc, which are preparation of meat and served in the restaurant of appellants in butter paper, paperboard, tray, pouches, paperboard cones or any other paperboard boxes - whether the goods put up in unit container merit classification under tariff heading 1601.10 or under CTH 1601.90? Held that:- Only the mode of supply for consumption in restaurant is by wrapping them in butter paper, paperboard, tray, pouches, paperboard cones or any other paperboard boxes. How the mode of such service is different from serving the same on crockery or plates has not been answered by the Commissioner (Appeal). If the reasoning and logic of Commissioner (Appeal) is accepted then service of food in restaurant/ hotel for consumption therein will have to be treated as service in unit container. Do really we say “a plate of Chicken Tikka” or a half plate of “Chicken Tikka” served in restaurant is service of the same in unit container. The basic purpose of the phrase “put up in unit containers” is that for whole sale clearance from the manufactory the goods have been packed in unit container. We are unable to agree with the reasoning of Commissioner (Appeal) as mode and manner of service in a restaurant cannot determine the leviability to duty. Appeal allowed - decided in favor of appellant.
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