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TMI Blog2008 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Original No.1/2007 dated 15-2-2007 passed by the Commissioner of Central Excise, Cochin Commissionerate. 2. Shri A.K.J. Nambiar, the learned Advocate appeared on behalf of the appellant and Shri K.S. Reddi, the learned SDR, for the Revenue. 3. We heard both sides. 4. The issue involved in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 19. The decision of the lower authority has been strongly challenged by the appellants. 5. We find that the issue involved in the appeal is the correct classification of Rice Flakes. The manufacturing process of Rice Flakes is as follows: 5.1 The item Rice Flakes (White) and Rice Flakes (Matta) are manufactured by roasting soaked paddy and then pressing the roasted paddy in specially de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the devotees. By mixing with scraped coconut and Jaggery/Sugar, it makes a more delicious common food preparation. In view of this position, the classification of the products under CET 1904.10.90, as proposed in the SCN has to be confirmed." 6. The learned Departmental Representative reiterated the findings of the Commissioner. On the other hand, the learned Advocate relied on the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not given any proper reasoning for classifying the item under 19.04. He has simply said the item is edible and eatable. Any edible item cannot be classified under 19.04. We have given elaborate reasoning in the Bhagyalakshmi case for classifying Rice Flakes under Chapter 11.06 and not under Chapter 19. For the simple reason, it cannot be said that the Rice Flakes have been pre-cooked or otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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