2006 (8) TMI 390

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri C. Lama, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. - We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 11,28,46,060/- confirmed as a result of classification of Cheetos masala ball and Cheetos X and O's under CET sub-heading 1904.10 as "prepared foods obtained by the swelling or roasting of cereals o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that "Sub-heading Nos. 2108.91 and 2108.99 include sweet meats commonly known as 'misthans' or 'mithai' or by any other name. They also include products commonly known as 'namkeens', 'mixtures', 'bhujia', 'chabena' or by any other name. Such products remain classified in these sub-headings irrespective of the nature of their ingredients", and in view of the fact that the products in dispute are c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification 5/99-CE, ruling out classification under Chapter Heading 19.04 on the ground that the items were not obtained by swelling or roasting of cereals etc., and Globe Confectionery v. CCE, Allahabad 2005 (190) E.L.T. 239 wherein the Tribunal accepted the overriding effect of Note 10 to Chapter 21 to rule out classification of rasgulla and peda as sugar confectionery under Chapter Heading 17.04....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the fact that prima facie the process of manufacture undertaken by Tiemac Snack Food Pvt. Ltd. and the applicants is the same, as seen on a comparison of the manufacturing process of Tiemac as seen from the order of the Commissioner (Appeals) which was the subject matter of the Tribunal's decision in Tiemac case and as seen from the present case. Further, prima facie, Chapter Heading 19.04 is n....