TMI Blog1999 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the appellants engaged with the business of running and operating poultry farms for breading chicken. The appellants also engaged in the processing of Chicken and manufacture the following preparations of chicken :- 1. Chicken Kabab 2. Chicken Kathi Kabab 3. Chicken Kofta 4. Chicken Pakodas 5. Chicken Chunks 6. Chicken Pre-spiced Kheema 7. Chicken Burger Patties. 4. The appellants filed the classification list in respect of above mentioned products and claimed the classification under sub-heading 1601.90 of the Central Excise Tariff. A show cause notice was issued to the appellants stating therein that their product is classifiable under sub-heading 1601.19 of the Central Excise Tariff. After adjudication the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also pleaded that even if the goods in question are classifiable under Chapter 16 of the CET, the correct sub-heading of classification would be 1601.90. He, therefore, prays that the appeal be allowed. 7. Learned Senior Departmental Representative appearing on behalf of the respondent submits that the process undertaken by the appellants to produce the products in question amounts to manufacture. He submits that the appellants dress the whole chicken and after deboning, the meat of chicken was minced to various sizes as per requirement. Thereafter, the meat of chicken were mixed with spices or potatoes or green peas as per requirement. This mixture was chilled at the temperature of 40 Centigrade for 12 hours except in the case of Chic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to produce the products in question does not amount to manufacture. The processes carried out to the Chicken meat as explained by the learned SDR were not disputed by the appellants. From the process undertaken by the appellants we find that the Chicken meat was transformed into new and different articles which have a distinctive names and character and use such as Chicken Kabab, Chicken Kathi Kabab, Chicken Kofta, Chicken Pakodas, Chicken Chunks, Chicken Kheema and Chicken Burger Patties. The facts of the case relied upon by the appellants in the case of Deputy Commissioner, Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. PIO Food Packers, reported in 1980 (6) E.L.T. 343 (S.C.) are different. In that case the manufacturer is si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate of duty 16.01 Preparations of Meat,, of Fish,, or of Crustaceans, Molluscs or other Aquatic Invertebrates, including sausages and similar products, extracts and juices, prepared or preserved fish and caviar and caviar substitutes - Put up in unit containers and ordinarily intended for sale : 1601.11 - Cooked, peeled and frozen prawns and shrimps Nil 1601.19 - Other 15% 1601.90 - Other Nil The contention of the appellants is that the products in question are other The contention of the appellants is that the products in question are other preparations of meat and are not cooked, peeled and frozen. So ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
