TMI Blog2011 (4) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... (2010 - TMI - 203831 - CESTAT, BANGALORE), wherein this Tribunal has held that Pizza cannot be brought under sub-heading 1601.10 for the reason that pizza has a topping of chicken along with other ingredients. It was held that paper carton bearing the logo of Pizza Hut is used mainly for packing and transportation of the pizzas from the outlet to the place where the pizza is consumed. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken up for disposal. 3. After going through the case records, we find that the reason for causing delay in filing the appeal was stated by the appellants that a common Order-in-Appeal was passed against two Orders-in-Original and the appellants filed one appeal before this Tribunal. On pointing out the defect by the Registry, the appellants filed these appeals which caused the delay in filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flour and sought to classify under Chapter 19. However, the Revenue has held that as the percentage of topping used by the appellants is more than 20%, hence the goods are classifiable under Chapter 16. Therefore, a show-cause notice was issued, which was adjudicated and it was held that the impugned goods are classifiable under Chapter 16. The duty demand confirmed and penalties were also imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1985. Same view was taken by this Tribunal in the case of CCE, Mumbai-V Vs. Dodsal Corporation Pvt. Ltd. vide Order No. A/124/2011/EB/C-II dated 1.2.2011. Therefore, we find that the issue is no more res integra. Hence, after waiving the requirement of pre-deposit, we took the appeal also for final disposal with the consent of the learned JDR. 8. As discussed above, the issue has ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
