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TMI Blog2017 (7) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... ding No.2108.00 and were claiming abatement of 40% on MRP. It appeared to Revenue that the goods manufactured by respondent contained Malt Extract and were flavored with Cocoa, therefore, the same were classifiable under Chapter Sub Heading No.1901.92 of Central Excise Tariff Act, 1985, where the abatement available was 35% on MRP. The Original Authority decided to issue through Order-in-Original No.17/JC/LKO/2007 dated 15.05.2007 wherein the Original Authority decided the classification of said goods under Chapter Sub Heading No.1901.92 and confirmed the demand of Rs. 3,03,906/- for the period from 2001-02 to 2003-04 and equal amount of penalty was imposed through the said order. Respondent preferred appeal before learned Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e specified or included; food preparations of goods of heading Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included -Put up in unit containers: 1901.11 --For infant use 1901.19 --Other -Other: 1901.91 --Malt extract 1901.92 --Food preparations containing malt or malt extract or cocoa powder in any proportion 1901.99 --Other In the Tariff against Heading No.1901, the description of goods falling under the same Heading has been given. There below against a single dash, a category has been made, i.e. put up in unit containers; the said category has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Heard the learned AR and perused the record. We find that under Chapter Heading No. 19.01 the title of the heading includes food preparations containing Malt Extract and containing Cocoa less than 40% by weight. The said goods are divided through single dash in two categories, one category is 'put up in unit containers' and the other category is 'others'. 1901.92 is sub set through double dash of 'others'. It is a fact on record that the goods manufactured by the respondent are put up in unit containers. Therefore, obviously they will not fall in the category 'others' which includes 1901.92. Therefore, we do not find any merit in the ground put forth by Revenue. As a result appeal filed by Revenue is dismissed and Order-in-Appeal dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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