2013 (6) TMI 450

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..... r, for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 3,60,401/- and interest. The demand has been confirmed after classifying the 'Multigrain Bread Concentrate' under Chapter 19 of the Central Excise Tariff Act, 1985. 3. The applicants are clearing Multigrain Bread Concentrate to various manufacturers and claiming the class .....

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..... on is that the Chemical Examiner has power only to examine the ingredients of the sample and not to give opinion that under which Chapter the goods are classifiable. It is also submitted that Chapter 19 of the Tariff covers food preparation of flours and the Multigrain Bread Concentrate cannot be considered as a food preparation. The applicant relied on the HSN Note to submit that Chapter 19 cover .....

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..... ncentrate is produced in a usable condition and the additives have been used for producing bread by Bakery industry. In view of this, prima facie we find force in the applicant's contention that Multigrain Bread Concentrate cannot be considered as flour preparation. 7. In view of the above, we grant waiver of pre-deposit of dues adjudged and stay recovery thereof during pendency of the appeal. ( .....

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