TMI Blog2015 (12) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 while allowing the appeal of the respondents held that on the basis of expert evidence and opinion, the products have not gone under any process. Therefore, the said products should be classified under Chapter 3 and not under Chapter 16. Emphasis was laid on the difference between two expression 'preserve' and 'prepared' i.e. prepare is more towards edible and preserve may not related to edibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. M.P. Vinod, Adv., Mr. Dileep Pillai, Adv., Mr. Ajay K. Jain, Adv., Mr. Atul Shankar Vinod, Adv., Mr. Vikash Pathak, Adv. And Ms. Seema Jain, Adv. ORDER The respondents herein are engaged in the manufacture of processed, preserved and frozen fish, prawns and various kinds of breaded fish pellets and other foods preparation of meat and vegetables. Food preparation of meat and vegetable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cked in polythene pouches with brand name 'SUMERU' were drawn from the factory. Expert Inspection Agency vide its test report dated 08.09.2003 had confirmed the presence of ploy phosphate in all seven varieties. Customs House vide its report dated 25.09.2003 also confirmed the presence of phosphate and chloride in all the samples. Accordingly, show cause notice dated 09.07.2004 was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prepared' i.e. prepare is more towards edible and preserve may not related to edible. The aforesaid order of the Tribunal has been challenged by the Department in the form of present appeal. On going through the impugned order, we find that the conclusion is primarily rested on opinion of the expert bodies which include the Director of Marine Products Export Development Authority as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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