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2017 (9) TMI 72 - CESTAT MUMBAIClassification of goods - Preparation of Meat - Preparation of Vegetable - Preparation of Chocolates - Preparation of Meat, Preparation of Vegetable and Preparation of Chocolates, which were proposed to be classified under Chapter Sub-heading 1601.10, 2001.10 and 1803.00 respectively of the Central Excise Tariff Act 1985 by assessee, whereas the adjudicating Authority decided the classification of preparation of meat under CSH 1601.10 and preparation of vegetable under CSH 2001.10. However, the demand on preparation of Chocolates proposed to be classified under CSH 1803.00 was dropped - Extended period of limitation - Held that: - the adjudicating authority has decided that the food preparation served/sold by the appellant to the customer from their restaurant is in unit container which qualifies the term unit container as per the definition given under Section IV of the Central Excise Tariff Act, 1985. However, we find that the definition of unit container has been interpreted in the various judgments cited by the Ld. Counsel, which was not considered by the adjudicating authority while arriving at his independent opinion. Therefore in our considered view the matter needs re-consideration by the adjudicating authority - appeal allowed by way of remand.
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