2003 (4) TMI 302

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.... Appellant. Shri Ishwar Singh, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Shri Rajesh Chander Kumar, learned Advocate for the appellants states as follows :- The appellants are engaged in manufacture of "Edible Preparations" with due Central Excise Registration. The present proceedings relate to their products - "Ten-0-Lip and Ten-0-Tube" falling under Chapter H....

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....ous Edible Preparations in the nature of instant food mixes for consumption after processing (such as cooking, dissolving or boiling in water, milk etc.)" as in Sl. No. 7 of Notification No. 5/98, dated 2-6-98, providing for concessional rate of excise duty at 8%, further stating that they are not availing Modvat credit on the inputs, which is the condition laid down in the Notification for availi....

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....ion has to be borne in mind. Expression 'food-stuffs' is made of two expressions, 'food' plus 'stuff' In other words, the stuff which is used as food would be food stuff. Therefore, food-stuff is that which is taken into the system to maintain life and growth and to supply waste of tissue. If the raw foodstuff with a view to making it consumable by human being undergoes a change of its conditions ....

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....f case records, we find that the entry under Serial No. 7 of the table annexed to Notification 5/98 reads as, "Preparations in the nature of instant food mixes for consumption after processing (such as cooking, dissolving or boiling in water, milk, etc.)". It is seen that there is no dispute about the classification of the products under Heading 21.08 referred to under the said Sl. No. 7. The desc....