Pizza classification under Central Excise Tariff: chicken-topped pizza was held outside Chapter 16 on settled precedent.

Pizza manufactured with chicken topping was held not classifiable under Chapter 16 of the Central Excise Tariff Act, 1985. The Tribunal followed its earlier coordinate decisions that such pizza does not fall within sub-heading 1601.10 or Chapter 16, and that the presence of toppings and the manner of packing do not justify classification under that chapter. The classification controversy was treated as settled against the Revenue's view, leaving the assessee's claimed Chapter 19 classification intact.

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Issues: Whether pizza manufactured with chicken topping was classifiable under Chapter 19 of the Central Excise Tariff Act, 1985 as claimed by the assessee, or under Chapter 16 as held by the Revenue.

Analysis: The Tribunal followed its earlier decisions holding that pizza with chicken topping does not fall under sub-heading 1601.10 or Chapter 16. The issue had already been settled by coordinate decisions, including the view that the presence of toppings and the manner of packing did not justify classification under Chapter 16. In that view, the controversy was treated as no longer open.

Conclusion: The pizza was not classifiable under Chapter 16 of the Central Excise Tariff Act, 1985, and the assessee's classification dispute was resolved in its favour.

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