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2019 (10) TMI 813 - AT - Central ExciseProcess amounting to manufacture - classification - placing of the vegetables cuisine, rice, roti, salad etc. on a tray and placing the leaflets bearing the logo as well as the name of “Ambassador Sky Chef” in the cutlery pack placed on the tray - whether classifiable under Heading 2108.99 upto 28.02.2005 and under Tariff Item 2106 9099 thereafter or not? - HELD THAT:- The issue decided in the case of TAJ SATS AIR CATERING LTD. VERSUS CCE, DELHI-II [2016 (3) TMI 777 - CESTAT NEW DELHI], where it was held that The Central Excise duty was said to be demanded on the full value of the final complete food tray as served to the passengers on board the aircraft. There is nothing in the impugned order which will substantiate and support the claim of the Revenue on the taxability of such complete food tray on whole value. There are no reason to deviate from the observation of the Tribunal in the aforesaid case which has been consistently followed - appeal allowed - decided in favor of appellant.
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