TMI Blog2018 (1) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... sification of the products would apply in this case - If the said product is classified under [sub-heading] 2101.10, the benefit of Notification No. 8/2003 is automatically not available to the appellants. As this Heading 2101.10/20 is excluded from the benefit of N/N. 8/2003-C.E. as amended from time to time - appeal dismissed. - E/769/2007-DB - Final Order No. A/30735/2017 - Dated:- 12-6-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final products manufactured by the appellant i.e. pre-mixes of coffee and tea and dairy whitener. The appellants are functioning as job workers for M/s. Tata Coffee Ltd. They classified the products under Chapter Heading Nos. 2101.10, 2101.20 and 0401.19. The appellants claimed the benefit of SSI exemption notification in respect of the pre-mixes of coffee and tea which are classified under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by the appellant in the appeal memorandum, we notice that the main thrust of the argument was that there was an order of the Deputy Commissioner, Central Excise in their favour; adjudicating authority Commissioner (Appeals) improperly considered the manufacturing process and how final products emerges in their premises; the reliance placed by the Commissioner (Appeals) on how the coffee and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready been decided by the highest court of the country, the said classification of the products would apply in this case. If the said product is classified under [sub-heading] 2101.10, the benefit of Notification No. 8/2003 is automatically not available to the appellants. As this Heading 2101.10/20 is excluded from the benefit of Notification No. 8/2003-C.E. as amended from time to time. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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