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of <h1>Appeal success: 'My Coffee' & 'My Tea' reclassified under specific entries, not residuary entry.</h1> The appeal sought to restore the classification of 'My Coffee' and 'My Tea' to CSH 2101.10 and 2101.20 respectively, modifying the impugned order which ... Classification of goods - Appeal to Appellate Tribunal - Grounds Issues involved: Classification of 'My Coffee' and 'My Tea' under Chapter 21 of the Central Excise Tariff Act, 1985.Summary:1. The appeal sought to restore the classification of 'My Coffee' and 'My Tea' to CSH 2101.10 and 2101.20 respectively, modifying the impugned order which classified both products under CSH 2108.99. The original authority demanded duty and allowed Modvat credit on inputs used. The Tribunal had previously classified similar products under CSH 2101.10. The Commissioner relied on Chapter Note 9(g) of Chapter 21 for classification. 2. The Commissioner relied on Chapter Note 9(g) and a Tribunal decision in the case of MTR Food Products for classification under CSH 2108.99. The Revenue supported the appeal with relevant case law.3. The respondent raised objections regarding the manufacturing process and edibility of the goods, which were not considered by the Commissioner.4. The Revenue's appeal was supported by case law, while the respondents relied on decisions from the Chennai and Bangalore Benches of the Tribunal.5. The Tribunal found that the original authority had incorrectly classified the products based on a different case law. The relevant entries in the Central Excise Tariff were examined for proper classification under CSH 2101.10 and 2101.20.6. Following the precedent set in Nestle India Ltd. case, the Tribunal classified the products under CSH 2101.10 and 2101.20, preferring specific entries over the residuary entry chosen by the Commissioner.7. The appeal by the Revenue was allowed, and the cross-objections by the respondent were dismissed as the manufacturing status and edibility of the goods were not in question before the Tribunal.
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