TMI Blog2006 (11) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/2168/2006 - Final Order No. A/2223/2006-WZB/C-I/(EB), - Dated:- 10-11-2006 - [Order per : Jyoti Balasundaram, Vice-President]. - The issue in this appeal against the order of the Commissioner of Central Excise, Pune who has confirmed duty demand of Rs. 11,28,46,060/- and imposed a penalty of Rs. 50 lakhs relates to classification o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under :- (i) Blending :- Blending is done to equilibrate flour contents in Corn meal. Corn meal is charged in a machine called blender and it is thoroughly blended there. From there it is conveyed to the extruder hopper by conveyor. (ii) Extrusion :- Extruder has nine zones, temperature of which is maintained by separate heaters provided with temperature controllers. The screw of the extru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts in dispute are commonly known as 'Namkeens' and therefore by virtue of Note 10 to Chapter 21 which provides that "sub-heading Nos. 2108.91 and 2109.99 include Sweetmeats commonly known as 'Misthan' or 'Mithai' or by any other names, and they also include products commonly known as ' namkeens', 'bhujia', 'mixture', 'chabena' or by any other name," and such products "remain classified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also gram flour, wheat fibre etc. their classification under Heading 19.04 is ruled out in the light of the Tribunal's order in CCE, Lucknow v. Tiemack Snack Food Pvt. Ltd. [2002 (143) E.L.T. 325], wherein, the Tribunal has held that Piknik fried namkeen snack food containing potato flour in addition to refined vegetable oil, rice flour etc. was not classifiable under Heading 19.04 as it was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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