Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Maami Foods Private Ltd. Versus Commissioner of Central Excise & ST, Madurai And Vice-Versa

2017 (9) TMI 778 - CESTAT CHENNAI

Classification of goods - various spice powder and mixed spices which are commonly called as Masalas - appellant have classified these items under excise tariff entry 09109100 whereas the Revenue contended that it should be classified as mixed condiments and mixed seasoning under Chapter 21 - Held that: - similar issue decided in the case of Eastern Condiments P. Ltd. & Others Vs CCE Madurai [2015 (6) TMI 1014 - CESTAT CHENNAI], where it was held that the products of various masalas manufactured .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ovindarajan, AC (AR) For the Resvenue ORDER Per B. Ravichandran All the four appeals are on the common issue involving the same assessee and accordingly are taken up for together for disposal. Two appeals are filed by appellant-assessee and two appeals are filed by Revenue. 2. The common issue involved is the classification of various products manufactured and cleared by the appellant-assessee. Appellant-assessee is engaged in the manufacture of various spice powder and mixed spices which are co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

said decision, the very same impugned goods manufactured by the appellant-assessee were subject matter of discussion and decision. In fact, we note that for the later period, the original authority himself dropped the demand quoting the Tribunal s order as well as acceptance of such order by Ministry. 3. We have heard both sides and perused appeal records. 4. Admitted facts are that the classification of the impugned goods are subject matter of decision by the Tribunal wherein the appellant- as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

x). He referred Paras 12 and 20 of the show cause notice and submits that the allegations are contrary to Chapter Note 1 of Chapter 9. He submits that the only allegation of the department is that after mixing up the spices they lose their identity and the essential characteristics. Except this allegation no other material evidence put forth by Revenue. No samples were drawn nor any test carried out. Therefore, the burden of proof lies on the Department to establish that the products have lost t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oner in his de novo order classified the products under Chapter 9 and dropped the proceedings. Therefore, he submits that classification under 9 has been accepted in Bangalore Commissionerate. He submits that there is no suppression of facts and extended time limit will not apply as they were under bona fide belief that spices are covered under Chapter 9." ..... .... .... "23. In view of the foregoing discussions, we hold that all the goods, i.e., mixtures of spices with other substanc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version