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Commissioner of Central Excise, Lucknow Versus Nutricia India (P) Ltd

2017 (7) TMI 516 - CESTAT ALLAHABAD

Classification of goods - Edible preparation - whether classifiable under Chapter Heading No.2108.00 or under Chapter Sub Heading No.1901.92 of Central Excise Tariff Act, 1985? - Held 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 .....

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ER Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No.53-CE/2008 dated 31.03.2008. 2. The brief facts of the case are that the respondent were engaged in the manufacture of Edible preparation and were classifying the goods manufactured by them under Chapter Heading 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 .....

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r. Respondent preferred appeal before learned Commissioner (Appeals). The appeal was decided through impugned Order-in-Appeal No.53/CE/2008 dated 31.03.2008 wherein the learned Commissioner (Appeals) has set aside the said Order-in-Original dated 15.05.2007. Aggrieved by the said order, Revenue is in appeal before this Tribunal. 3. Heard the learned AR for the Revenue. The learned AR has taken us through the ground of appeal which is as follows:- According to the Rules of interpretation of the F .....

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ion. This sub-Heading in comparison to Chapter 21 dealing with miscellaneous edible preparations appears more specific in so far as the item in question is concerned. The Chapter Heading No. 19.01 of Central Excise Tariff Act, 1985, as it stood at the material time, reads as under - Heading No. Sub-Heading No. Description of goods (1) (2) (3) 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculate .....

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ding 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 been divided into two sub heading each with two dashes; namely 1907.11 for infant use and 1901.19 other than for infant use. Both are to be in unit containers. The next category against a single dash is other: which has been devided into three sub headings with two dashes against each one of them; .....

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