Final Order No. A/296/2011-Wzb/C-Ii/(Eb), arising from Appeal No. E/1299/2003. Case: S. Narendra Kumar & Co. Vs Commissioner of C. Ex., Mumbai-II. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Final Order No. A/296/2011-Wzb/C-Ii/(Eb), arising from Appeal No. E/1299/2003 |
| Counsel | For Appellant: Shri Prasad Paranjape, Advocate, And For Respondent: Shri S.S. Katiyar, Sdr. |
| Judges | Shri Ashok Jindal, Member (J) and P.R. Chandrasekharan, Member (T) |
| Issue | Central Excise Tariff |
| Citation | 2011 (271) ELT 549 (Tri - Mumbai) |
| Judgement Date | March 29, 2011 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
P.R. Chandrasekharan, Member (T), (West Zonal Bench, Mumbai)
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This Appeal Is Directed Against The Order-In-Appeal No. Rjb/M-Ii/364/2002 Dated 23-10-2002 Passed By The Commissioner Of Central Excise (Appeals), Mumbai-Ii.
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The Said Order Pertains To Classification Of The Products "Everest Badam-Pista Mix", Which Has As Constituents Nuts, Spices, Saffron. In The Impugned Order, The Classification Of The Product Under Heading No. 2108.99 Vide Order-In-Original Dated 18-7-2002 Of The Assistant Commissioner Of Central Excise, Vikhroli Division Was Upheld.
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The Product Everest Badam-Pista Mix Consist Of The Following Ingredients:-
Nuts
Others
Almonds
42.36%
Cardamom
9.00%
Cashew Nuts
24.05%
Nutmeg
6.36%
Pista
16.95%
Javantri
0.64%
Saffron
0.64%
Total
83.36%
Total
16.64%
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Previously The Product Was Sold Under The Brand Name Of "Everest Milk Masala", Which Was Classified Under Heading No. 2107.91 Attracting A Rate Of Duty Of 16%. This Tribunal Vide Order No. E/373/91 Dated 4-9-91 [1992 (57) ELT 466 (Tri. - Del.)] Had Held That The Said Product Everest Milk Masala Merit Classification Under Sub-Heading No. 2107.91 Of The Central Excise Tariff And Not As Nuts Falling Under Sub-Heading No. 0801.10. Subsequent To This Order, The Appellant M/S. S. Narendra Kumar & Co. Merely Changed The Name Of The Product From "Everest Milk Masala" To "Everest Badam-Pista Mix". Nevertheless, The Constitution Of The Product Remained The Same Without Any Change And They Filed A Classification List 2/92-93, Dated 29-5-92 Seeking Re-Classification Of The Product Under Heading 0801.10 Attracting Nil Rate Of Duty. In Respect Of The Said Classification, It Was Decided By The Assistant Commissioner Vide Order-In-Original Dated 18-7-2002 Wherein It Was Held That The Product Under 2108.99, Which Order Was Further Upheld By The Commissioner (Appeals) Vide The Impugned Order. In The Grounds Of Appeal It Is Stated That The Process Of Making The Products Badam Pista Mix Does Not Amount To Manufacture And No New Product With A New Name, Character Or Use Come Into Existence And That The Essential Character Of The Said Product Is That Of Edible Nuts Only And, Therefore, The Classification Should Be Under Heading 0801.10 Pertaining To Edible Nuts. The Party Has Further Contended That The Product Can Be Consumed As Such And, Therefore, The Product Is Classifiable Under Heading 0801.10 Under Rule 2(B) Of The Rules Of...
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