2006 (3) TMI 388

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....A. with Vishal Agarwal, C.A., for the Appellant. Shri P.K. Katiyar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The dispute in the present stay petition relates to the classification of the products manufactured by the appellant and as a consequence of confirmation of demand against them. 2. The appellants are engaged in the manufacture of Bakery Imp....

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....ng to the appellant their product is not edible directly but are used as "baker's wares". Drawing our attention to the Bombay High Court decision in the case of Kaira Dist. Co-Op. Milk Producers' Union Ltd v. Union of India [1989 (41) E.L.T. 186 (Bom.)], the ld. Chartered Accountant has contended that the dictionary meanings of the word "Food" stands discussed in para 9 of the said decision. It ha....

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....at the said order of the Dy. Commissioner does not stand accepted by the department. Further reference has been made to the clarification given by the Ministry in the appellant's own case. 4. After going through the impugned order and hearing the ld. SDR. we find that the appellants claim of classification of their products under Chapters 15 and 19 as against Revenue's claim of Chapter 21 ....