2004 (3) TMI 558

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....ant. Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by the Revenue, is whether Tomato Puree manufactured by M/s. Nestle India Ltd., is classifiable under sub-heading 2001.90 to the Schedule to the Central Excise Tariff Act, as confirmed by the Commissioner (Appeals) or under sub-heading 2001.10, as cla....

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....n the manufacturer of the product even though the package does not bear the brand name as such. On the other hand. Sh. B.L. Narasimhan, learned Advocate, relied upon the decision in the case of Dabur India Ltd. v. C.C.E., Ghaziabad, 2003 (158) E.L.T. 604 (T) wherein it has been held that, as per the provisions of Prevention of Food Adulteration Rules, 1955, the name and complete address of the man....

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....lteration Rules, 1955, it is mandatory to mention the name and complete address of the manufacturer on every package of food. The respondents, in compliance of this provision, have mentioned their name on the package of tomato puree manufactured and sold by them. Therefore, it cannot be claimed by the Revenue that mere mentioning of manufacturer's name on the package, amounts to using the brand na....