2004 (1) TMI 460

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....vocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. The respondents are engaged in the manufacture of MILK-N-NUT and claimed the classification under Chapter Heading No. 2001.10 of the Central Excise Tariff. A show cause notice was issued to the respondent for re-classification of....

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....E.L.T. 7 (S.C.) to submit that in interpreting items in statutes like Excise Act or Sales Act resort should be had, not to the terms or expression used, but how is the product identified by the class or sections of people dealing with or using the product. 5. The contention of the respondents is that the product is preparation of coconut, vegetable, food/nuts. 6. The only contention of....