2007 (2) TMI 383

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....e period September 2000 to February 2006 has been confirmed on the following products :- (1)     Veg./Non-veg. Burgers (2)     Non-veg. Curry Pan (3)     Non-veg. Wraps (4)     Pizza Puffs (5)     French Fries and penalty of equal amount has been imposed upon applicant No. 1 and penalty of Rs. 20,00,000/- has been imposed upon its managing director and penalty of Rs. 2,00,000/- each on the legal head and company secretary, and the senior manager, corporate affairs & alliance of the lst applicant company. The demand arises as a result of holding that all the products above mentioned are manufactured products and classifiable ....

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....ts, viz. the Wrap. Further, prima facie in the case of these three products as well as Pizza Puffs and French Fries, they are ready to eat only after the process of heating/frying is carried out and are, therefore, marketable only after the adoption of processes by the applicant company. For these reasons we hold that prima facie the products in dispute are result of process of manufacture. The next submission of the applicants that even if the products in dispute are held to be manufactured, they will not fall for classification under Chapter 16 as preparations of meat or Chapter 20 as preparations of vegetables as they are neither meat preparations or vegetable preparations, is debatable. The applicants have, however, made out a strong pr....