2001 (4) TMI 423

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....f. The Superintendent apparently did not agree with this view and replied to the appellant on 3-4-1987. The counsel for the appellant states that this letter was not available. The appellant by its letter of 14-4-1987 said "We enclose a note on dehydration of foods by Marcus Karel which specifically says that potato chips are one of the major food products dehydrated on a large scale... Consequently, the product gets excluded from Chapter 20 of the Central Excise Tariff, 1987-88 which specifically excludes dehydrated products... However, potato wafers are covered under Chapter 20 but excluded for the purpose of excise duty." The department still did not agree and ultimately the manufacturer applied for a licence under protest on 19-4-1987. ....

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.... the note by Marcus Karel which the appellant cited to the department. The counsel for the appellant was unable to state categorically that in the process employed by the appellant only dehydration of potato chips was involved. He also did was not agreeable to the suggestion that the matter could be adjourned in order for the manufacturing process to be furnished. He said the matter is very old and since the concerned unit is closed, the manufacturing process would not be available. He was also unable to produce the note by Marcus Karel. 4. Chapter 20 of the tariff is for preparations of fruits, nuts or other parts of plants. Note 1 to this chapter provides that the chapter "covers only products which are prepared or preserved by pr....