2004 (1) TMI 460

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....hri Prem Ranjan, Advocate, 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 respo....

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....f Customs, reported in 2001 (129) 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/n....