2004 (6) TMI 338

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..... . Agrawal, Member (T)]. - The issue involved in this appeal, filed by the Revenue, is whether Pizza Tomato Base, manufactured by M/s. Nestle India Ltd., is classifiable under sub-heading 2103.90 of the Schedule to the Central Excise Tariff Act as decided by the Commissioner (Appeals) in the impugned order or under sub-heading 2103.10 as claimed by the Revenue. 2. We have heard Shri U. Raja R .....

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..... vocate, submitted that the issue stands decided by the decision of the Tribunal in the case of Dabur India Ltd. v. C.C.E. - 2003 (158) E.L.T. 604 (T). 3. We have considered the submissions of both the sides. We agree with the learned Advocate that the issue stands decided by the Tribunal in the case of Dabur India Ltd. (supra). The Appellate Tribunal in the said decision has held as under : W .....

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..... Foods (supra) does not refer to the provisions of Prevention of Food Adulteration Rules, which make it mandatory to mention the name and complete address of the manufacturer on every package of food. In compliance of the provisions of Prevention of Food Adulteration Rules, the appellants have mentioned their name and address on the unit contained. Thus, the decision in Tarai Foods is not applicab .....

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