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Commr. of Central Excise & Customs Versus M/s Innovative Foods Ltd. & Anr.

2015 (12) TMI 665 - SUPREME COURT

Manufacture - classification - fish, prawns, and other prepared food items packed in polythene pouches with brand name 'SUMERU' - classifiable under Chapter 16 or Chapter 3 - Held that:- The Tribunal vide its final order dated 17.10.2006 while allowi .....

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difference between two expression 'preserve' and 'prepared' i.e. prepare is more towards edible and preserve may not related to edible - conclusion is primarily rested on opinion of the expert bodies which include the Director of Marine Products Exp .....

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ds have rightly been classified under Chapter 3 by the Tribunal - Decided against Revenue. - Civil Appeal No(s). 4033-4034/2007 - Dated:- 29-10-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv. .....

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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 a .....

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eted in individual unit container under the brand name 'SUMERU'. Department's case is that the items in question are chargeable to duty under Chapter 16 of the Central Excise Tariff Act, 1985. On the basis of the intelligence that the res .....

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epresentative samples from each seven varieties of fish, prawns, and other prepared food items packed in polythene pouches with brand name 'SUMERU' were drawn from the factory. Expert Inspection Agency vide its test report dated 08.09.2003 ha .....

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the respondents which was confirmed by the Commissioner vide its order dated 31.08.2005 and held that goods under the Brand name 'SUMERU' shall be classifiable under Tariff Sub-Heading 1601.10 and confirmed the demand of ₹ 42,30,909/-. .....

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espondents 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 tw .....

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