TaxTMI 
TaxTMI 
2005 (5) TMI 431
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.... assessees are manufacturing 'fryums'. They claim the same to be similar to the popularly known as 'papad' and to be consumed only after processing like frying. They had given a step by No. 5 of the Notification No. 5/99, dated 28-2-99 granted the benefit of exemption to goods falling under sub-heading 2108.99. The said Sl. No. 5 of the Notification reads as hereunder. "Sweet meats, known as misthans or mithai or by any other name. Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form and papad." The Revenue took the stand that 'fryums' do not fall under any of the items indicated in the Sl. No. 5 of the Notification. The Commissioner after detailed examination negatived the contention of the....
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....orthern India which is covered under the exemption Notification No. 5/99, dated 28-2-99. It is seen as per only Sl. No. 5 of the said Notification No. 5/99, dated 28-2-99 sweetmeats known as misthan or mithai or by any other name, namkeens bhujia, mixture, chabena and similar edible preparation is ready for consumption form and papad are fully exempted from payment of duty. It is also observed from the nomenclature and the process of manufacture that the fryum manufactured by them are nothing but papads and their claim for the benefit of availing the benefit of exemption cannot be disputed. In view of the above, I set aside the Order of the lower authority and the appeal filed by the appellants is allowed accordingly". The Reven....
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....has seen the process of manufacture and found them to be akin to 'papad' as the same is to be consumed after fry. He has also found that appellants manufacturing namkeens which are nothing but papad and the namkeens and it fits into the various items in Sl. No. 5 of the Notification as it is similar to preparation ready for consumption and are exempted. 3. It is seen from the appellants own case that this item fryums was considered for exemption in Sl. No. 8 of Notification No. 12/90-C.E., dated 28-3-90 which had the description of the terms papad, idly-mix, vada-mix, dosa-mix, jelebi-mix, gulab jamun-mix and namkeens such as bhujia, chabena. The detailed findings given by the Bench to hold that the item is akin to chabena which is ....
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....te that the item in question is a namkeen. As can be seen from the various items given in Sl. No. 8 namely, Papad, Idli-mix, Vada-mix, Dosa-mix, Jalebi-mix, Gulabjamun-mix are all of a type which cannot be eaten straightaway but it requires to be fried. Chabena also comes in a type of item which requires to be chewed like Potato chips or fried Channa Masala or various types of fried masala dals. There can be any number of examples of namkeens in the form of Chabena which are mostly taken as a side dish. It can also be preferred to be eaten after sweetmeat. The item in question being like a Chabena is also a namkeen. The learned Collector's placing restriction that it is to be eaten only after frying and therefore, is not covered under the n....