2006 (3) TMI 469

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.... amount of penalty arise out of separate orders passed by the Commissioner of Central Excise (details of the amounts involved in each appeal are to be found in Annexure A to this order). The demand arises as a result of classification of 40 products manufactured by the applicants herein, essentially covering four classes of goods and denial of exemption in terms of serial Nos. 9, 10 & 11, of the table to Notification 6/2002-C.E., dated 1-3-2002 to three classes of products, viz. sauces, soups/broths and beverage powders. The fourth class of products is spices and out of the demand of Rs. 5,42,223.44 on this class of products, the applicants have already paid a little over Rs. 3 lakhs towards duty. The list of products, the classification of....

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....s and preparations therefor; mixed condiments and mixed seasonings; mayonnaise, salad dressings, soya sauces, tomato ketchup and other tomato sauces etc." Prima facie the Commissioner has misread the HSN Explanatory Notes to Heading 21.03 to hold that tomato ketchup and tomato sauces etc., are examples of mixed condiments and mixed seasonings, and not examples of sauces and preparations therefor. Further, in the case of the same assessee, vide stay order No. S/346/WZB/06/C- II/EB, dated 6-3-2006, the Tribunal has granted waiver of pre-deposit of duty demand on Kissan Sauce Tom Tom tomato Ketchup on the ground that the product is eligible to exemption as sauce or ketchup under Notification 6/2002-C.E., dated 1-3-2002 whereas the Commissioner....

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....ave already paid over 50% of the duty demand on tie third class of products, viz. spices, and therefore we do not call upon them to make any further deposit towards duty confirmed on this class of products. 7. There are two products in the last class of products, viz. Kissan Fruit Kick Orange Fruit Beverages Powder and Kissan Mr. Fruit Orange Juicy Bits. Both products contain sugar, orange juice powder, citric acid, minerals, vitamins, xanthan gum, permitted fruit colours and added flavours. Prima facie they are fruit juices falling for classification under Chapter Heading 20.01 as claimed by the assessees and since Chapter Heading 20.01 specifically covers "Preparations of vegetables, fruits, fruit juices and vegetable juices, whet....

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....,73,478.00 3 E/56/06   1,15,47,902.00   1,15,47,902.00 4 E/57/06   16,37,345.00   16,37,345.00 5 E/65/06   29,53,275.44   29,53,275.44 6 E/66/06   74,13,678.36   74,13,678.36     TOTAL   2,84,17,905.92 ANNEXURE 'B' Sr. No. Products Appeal No. Category 1 Pizza Gravy Sauce E/66/06 Sauce 2 Pizza Gravy E/65/06 Sauce 3 Best Foods Real Mayonnaise Sauce E/66/06 Sauce 4 Real Mayonnaise E/65/06 Sauce 5 Caterplan Mayonnaise (Real) E/65/06 Sauce 6 Best Food Vegetarian Mayonnaise Sauce E/66/06 Sauce 7 Best....