TMI Blog1999 (8) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ntends that the aforesaid product is not excisable. Lower appellate authority has accepted the contention of the assessee-respondent herein. Hence this appeal by the Revenue. 2. It may be mentioned at this stage that initially the show cause notice on filing of classification list by the respondent herein was issued by the Revenue to the said respondent to show cause as to why the said product be not classified under Tariff Heading 1905.11. However, on examination of the product after studying the process of manufacture, the Assistant Collector dropped the proposed classification under sub-heading 1905.11. He came to the conclusion that the correct classification will be under 2301.00. 2.1 Respondent herein being aggrieved against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch price but it does not become goods, as has been held by the Apex Court in the case of U.O.I. v. Indian Aluminium Industries Ltd. [1991 (77) E.L.T. 268]. He also draws attention to the fact that an identical product under the old Tariff was examined by the Tribunal in the case of Britannia Industries Ltd. v C.C.E. [1997 (93) E.L.T. 719] where the Revenue wanted to classify the product under the residuary Tariff Item 68 of the old Tariff but this contention of Revenue was not accepted by the Tribunal in its judgment in the said case of Britannia Industries, supra. In this connection we reproduce Para 5 of the said judgment :- 5. The excisability of wastes has been the subject matter of a number of decisions in the judgment of Delhi High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has arrived at its finding after examining the scheme of Tariff Headings 23.01 and 23.02 as also the scheme of HSN under Chapter 23. The said authority has held that in order to be covered by Tariff Heading 23.01, the product should be derived from vegetable material or products of animal origin used by the food preparing industries. But it is only a floor sweeping containing certain other waste materials. He further finds that the Assistant Collector has observed in the order-in-original that the product in question in the condition in which it is removed consists of ingredients like flour, sugar, salt, biscuits in crushed stage, broken or other miscellaneous over-baked or burnt biscuits. In view of this mixture of various waste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o cut in the shape of the biscuits. The reminant dough is re-mixed at the primary stage. This purchased biscuit shape material moves into the oven for baking on the conveyors. The biscuits when came out of the oven after baking are manually checked and under baked/deshaped are picked up and kept separately. Identically the over-baked/burnt biscuits are also removed. Another stage of check is metal detection. When the conveyor with biscuits passes through a metal detecting device, if there is any trace of metal whole of the row of biscuits fall automatically and properrows passl to the stage of packing. At this stage also same biscuits all on the floor or get broken. Thereafter the Assistant Collector describes as to how the product i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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