TMI Blog2003 (7) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the vegetable pastes manufactured by the appellants cleared in institutional packs are classifiable under Heading 2001.10 of Central Excise Tariff on the ground that the goods were cleared under their Brand name. 2. Brief facts of the case are that appellants are engaged in the manufacture of Food paste like Ginger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the appellants is that on the Institutional Packages there is no insignia of Dabur. As per provisions of Prevention of Food Adulteration Rules, 1955, the name and complete address of the manufacturer is mandatory on the packaging and the appellants were only mentioning their name and address on the packagings. Therefore, the paste manufactured and cleared by the appellants in bul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Net Weight: 1 kg M R P Rs. incl. of all taxes Lot Mfd. 11207-R FPO D-1530460/SBD/00 Mfd. By : DABUR FOODS LTD . Harsha Bhawan, E- Block, Connaught Place, New Delhi -110 001" 7. We find that the Sub-heading 2001.10 of the Excise Tariff covers the preparation of vegetable, etc., put up in a unit containers and bearing the brand name. 8. Further, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer of the goods which is essential as per the provisions of Prevention of Food Adulteration Rules, 1955. Therefore, merely mentioning the name of Dabur Food Ltd. as manufacturer cannot be made basis for classifying the goods under Heading 2001.10 of Central Excise Tariff which covers preparation of vegetable fruit etc. put up in a unit container and bearing a brand name. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
