TMI Blog1992 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... pt opening and eating. Fryums or namkeens, manufactured by the appellants would not be covered by the notification. The appellants product requires to be fried before it can be eaten. They are, therefore, not eligible for the benefit of Notification No. 12/90. The appeal is accordingly disposed of. 2. The appellant has given the various steps in the process of manufacture of the Fryums as follows :- Step 1 : Raw materials such as rice flour, wheat flour, edible tapioca starch, salt and spices are blended in mixture. Step 2: Water is added to the blended material to bring up the moisture content to form a dough. Step 3 : This dough is thermally conditioned and then pressed through a die where the rotating knife cuts the product into uniform pieces. Step 4 : The pieces are skin-dried so that they do not stick to each other and then further dried to remove residual moisture. This results in a hard dry product. Step 5 : The dried product is packed in unit packs using printed wrapping material. Step 6 : The unit packs are then repacked in a master carton. It is contended by them that they had claimed classification under Heading 2107 of Central Excise Tariff and claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification referred to two items and not to all other types of namkeen. He relied on the interpretation of the term illustrative terms appearing in a notification examined in the case of Ellora Paper Mills v. CCE as reported in 1991 (56) E.L.T. 489 and also the term such as interpreted as illustrative word as rendered in the case of Gramophone Co. India Ltd. v. CCE as reported in 1991 (52) E.L.T. 247 para 15. 4. Smt. Sundaram, learned SDR referring to the arguments of Shri Sundarajan, learned consultant contended that the party had called fry snack food namkeens only at a later date with a view to sack the reclassification to take the benefit of notification in question. She contended that the item could be considered as a Snack food and that all Snack foods cannot be treated as namkeens for the purpose of the notification. Only namkeens of the type of Bhujiya and Chabena, which are in the nature of ready to eat condition can be considered as namkeens . The product in question required frying and it was not a ready to eat condition like Bhujiya or Chabena. Although the product is a namkeen and not a Sweetmeat preparation but it does not satisfy the illustration given i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-headings 2107.10 or 2107.20. As the item is not put in a unit container and ordinarily intended for sale, it will not come within the Heading 2107.91. Therefore, the product has to be brought under the residuary sub-heading 2107.99 as Other carrying nil rate of duty. As we have classified the product under the residuary product under the heading Edible preparations not elsewhere specified or included which carries nil rate of duty, the question of raising any demand or of Excise duty may not arise. However, as arguments have been adduced with regard to the Notification No. 12/90 dated 20-3-1990, it would be proper for us to give finding in regard to the same. 7. The appellants before the lower authorities have stated that the items could be put in unit containers and if that be so, then their classification would merit under sub-heading 2107.91 which reads Put up in unit containers and ordinarily intended for sale . Therefore, it becomes necessary that the Notification No. 12/90-C.E. dated 20-3-1990 pertaining to Sl. No. 8 of the Table of the notification requires to be interpreted. 8. The parts of the notification. and Sl. No. 8 in the Table is reproduced below :- I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... term Namkeen, the benefit of notification cannot be denied on the ground that it requires to be fried before use. There is no such understanding placed in the notification with regard to the frying of the item. Even if that be so, then the same would apply to all other items which are namkeens like Papad, Idli-mix, Dosa-mix, Jalebi-mix etc. which are required to be fried before they can be eaten. 8A. The learned advocate has brought to our notice the manner in which the illustrative words such as have been understood. We take strength from the rulings produced before us. 9. In the case of Gramophone Co. India Ltd., the Tribunal has referred to the ruling of Jalal Plastic Industries while examining the expression such as in para 15, which is reproduced below - The expression service industry is not defined but the language used is services of any description such as hotels etc. The expression such as used is illustrative and the enumeration following the expression such as is not exhaustive. (Jalal Plastic Inds. Co. v. U.O.I. [1981 (8) E.LT. 653]. The industry in dispute namely duplicating music system is similar to photo processing industry. Photo processing industr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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