2004 (12) TMI 446

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Smt. Shoba L. Chary, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal against the O-I-A No. 22/2003, dated 9-10-2003 passed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. The appellants are a 100% EOU. They manufacture fresh white button mushrooms and dry white button mushrooms. They filed a classification list classifying them ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als) in the impugned order dated 9-10-2003 relying upon the Hon'ble CEGAT's decision in the case of CCE, Coimbatore v. Ponds India Ltd., reported in 2001 (134) E.L.T. 131 (Tri. - Chennai) held that the mushrooms being canned qualify as preserved mushrooms under sub-heading 2003.10. Therefore she allowed the appeal of the department. Aggrieved over the decision of the Commissioner (Appeals), the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e are prepared, processed and provisionally preserved for transportation and storage. The same can be used as ready to cook/ready to prepare as a food material and is provisionally preserved. This product is not in ready to eat category. 5. The learned JCDR contended that the issue is clearly covered by the CEGAT decision relied on by the Commissioner. She said that an elaborate processing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that it is provisionally preserved and is not coming in the category of ready to eat food cannot be ignored. The appellants during adjudication proceedings before the original authority and the proceedings before the Commissioner (Appeals) have maintained their stand that their products are only provisionally preserved under Heading 0701.00 which reads as follows :- "Dried vegetables, including....