TMI Blog2004 (5) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice No. 59/MAR GAO/2001, dated 12-7-2001 which proposed classification of the products under dispute under Heading 1601.10 and recovery of duty of Rs. 22,13,636/- under the provision to Section 11A(1) Commissioner vide Order No. 21/Commr/Goa/CX/2002, dated 31-1-2002 confirmed the same and imposed a penalty of Rs. 22,13,636/- for contravening the provision of Rules 173B, 173F, 173G(l) read with Rules 9(1) 173G(4) and Rule 53 of the Central Excise Rules. A Confiscation of goods valued at Rs. 98,128/- seized on 10-1-2001 was arrived and ordered to be redeemed on a fine of Rs. 25,000/-. (c) Appeal No. E/2669/2002 by the assessee, emanates from a Show Cause Notice No. 50/MAGAO/2001, dated 18-5-2001, on deny same goods consequent to the wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ages (16) Pork Cocktail Sausages (17) Pork Frankfurters (18) Pork Salami (19) Pork Luncheon Meat (20) Chicken Frankfurters plain (21) Chicken slices (22) Chicken frankfurters masala (23) Beef cubes. The disputed Chapter Headings are 0201.00 1601.10 1601.90. The assessee have with effect from 7-6-2000 deleted the marks COSTA with a five pointed star (hereinafter referred to as COSTA ) on the products. The packs also contain a yellow coloured sticker showing date of manufacture price of the product and also the mark COSTA . (b) The admitted process employed, in short, is following steps - (i) Meat in carcase form of the slaughtered animal is procured and thereafter processes of cleaning, chopping, cut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot otherwise prepared. If any further treatment of cooking, pre-cooking or shape egg of sausage is given to the meat/offal egg boiled, steamed, grilled, fried or roaster or otherwise prepared e.g. pickled and or spiced to preserve including those covered fully or partially with batter or bread crumbs, truffled, seasoned (with pepper, salt etc.) and made into pates would get the entities transferred to headings under Chapter 16. (d) On examining of the list, of meat products in this case, it is found, some of them would get classified under Chapter 2 while others would go under Chapter 16 of the Tariff depending upon the treatment meted during the operation conducted on carcass procured and brought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of manufacture under Central Excise Act, 1944 especially the scope of Clause (ii) in the definition under the Central Excise Act, 1944 and when Chapter Note 1 of Chapter 16 is applicable. The other cases relied upon by the ld. Advocate viz. D.C. of Sales Tax v. Shiphy International [(1988) 69 STC 325] Sterling Foods [1986 (26) E.L.T. 3 (S.C.) = (1986) 63 STC 239] of the Supreme Court, also based on finding that frozen shrimps, prawns, lobsters are regarded commercially as the same commodity and therefore there is no manufacture will not help the assessee since sausage or say frank further are not regarded as pork meat from which they are made and emerge Commercially pork meat is differently understood than sausage et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arations and samples of pouches it is observed that predetermined weight quantities are mentioned on the pouches. The pouches are to be held as Unit Containers . Once it is established that the entities are placed in unit containers classification under 1601.10 is to be examined which reads as : 1601.10 - Put up in unit containers and bearing a brand name The Heading 1601 reads as Preparations of meat xxx Therefore, the bearing of a brand name has to be on the preparation and preparation would also include be a retail pack as per Chapter Note 1 to Chapter 16. The unit retail pack for certain period bears the mark COSTA on the pack and thereafter for a later period such mark does not appear. During the later pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich fillers , Ham . Salami as the polythene bags indicate. The word COSTA s , involving the usage of a punctuation mark an apostrophe and the letter s is only any indication that the product is manufactured by Costa Co. Pvt. Ltd. The said word the star sign cannot be connoted as a brand name within the realm of the Chapter Note 2 to Chapter 16 of CETA, 85. COSTA V which is a word, is not product specific and is not being used in relation to a product so as to identify that product, but it is only used as a house mark As aforesaid, the products are identified by the name of the product like Salami, Ham. etc. As such, they cannot be termed goods bearing a brand name and hence merit appropriate classification under the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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