2006 (3) TMI 506

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..... R, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. The issue is the classification of entity "Kissan Sauce Tom Tom Tomato Ketchup" and consequent demands dated 19-2-2003 and amendment dated 2-2-2005, confirmed vide Order-in-Original dated 31-8-2005 and penalty of an equivalent amount imposed and waiver of pre-deposit thereof and stay of recovery pending the regula .....

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..... ication of the entity as mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard" and after finding that the notification provides for exemption only on part of the goods covered under Heading 21.03 of CETA 1985, denied the exemption claimed under Notification 6/2002-CE. At this prima facie stage we find that the appellants product is known as a kind of "Ketchup and the .....

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..... n the present case before us the tomatoes are admittedly an ingredient and the subject goods are known and marketed as 'Ketchup'. We find that prima facie the benefit under Notification 6/02 is eligible to the entity under dispute falling under Heading 2303.10. Various submissions made by the Ld Counsel for the applicants and the Ld D.R. on the findings and reasonings therein as arrived by the Com .....

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