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2006 (4) TMI 131 - SC - Central ExciseWhether 'French Fries' should be classified under sub-headings 2001.10 or 2001.90 of Chapter 20 of the Central Excise Tariff Act, 1985? Held that:- There is a value attached to the brand name, a value which has been recognized in the tariff entry by providing for levy of excise duty on goods bearing a brand name. It may be that the appellant had deliberately omitted the brand name in selling the 'French Fries' to avail of the nil rate of tariff. This cannot detract from the consequences which would follow in law. If the assessee opts not to take advantage of the brand name in its trade, it could at least have the benefit of the rate of duty applicable to unbranded product. Appeal allowed. The The impugned decision of the Tribunal that the Commissioner was wrong and held that the second type of packing was very similar to the first type and, therefore, was also classifiable under T.H. 2001.10 is set aside.
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