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2009 (8) TMI 463

..... of the said notification grants concessional rate of duty to the goods falling under Heading No. 2106 and described as - Texturised Vegetable Proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamnu mix, Rava Dosa mix, Idli mix, Dosai mix, Murruku mix, and Kesari mix.’ As the products being manufactured by the respondent are Gota Mix, Khaman .....

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..... or the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri R.S. Srova, learned JDR appearing on behalf of the Revenue and Shri M.A. Patel, Consultant appearing on behalf of the respondent, we find .....

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..... tice dated 18-5-07 and confirmed by original adjudicating authority. 4. On appeal, the Commissioner (Appeals) vide his impugned order decided in favour of the respondent. Hence, the present appeal. 5. Revenue s only contention is that since the products manufactured by the respondent are not specifically mentioned in the above description of the goods, they cannot be held to be covered by the noti .....

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..... of the goods ends there and no further item can be added. They have also referred to the speech of the Finance Minister for the year 2007-2008, which is to the effect that I propose to fully exempt from Excise duty all kinds of food mixes including instant mixes. I can no longer be accused of being partial to idli, dosa mixes. From the above, Revenue contended that interpretation of such as is exh .....

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..... aracter, degree or extent of that or those indicated or implied. Thus, the expression such as used in Column (3) at Sr. No. 28 merely illustrates instant foods mixes and the enumeration, in my opinion, of the product which follows the expression such as is therefore not exhaustive but is used to give examples. 8. The Hon ble Supreme Court in the case of M/s. Good Year India Ltd. v. Collr. of Custo .....

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