2006 (9) TMI 468

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngla, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Original No. 25/2005, dated 14-9-2006 classifying the items Navarathan Kumar, Mixed Vegetable Curry, Alu Mutter, Dal Makhani, etc., (hereinafter referred to as the impugned goods) under the brand names 'Ashirvad' and 'Kitchens of India' belonging to M/s. ITC under Chapter sub-heading....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder Chapter sub-heading No. 2001.10 as 'Preparations of vegetables' carrying nil rate of duty under the same Notification vide Sl. No. 9. However, their plea has not been considered by the Commissioner although noted in the order. For this reason, the learned Counsel submits that the order is not a speaking order, insofar as their plea of reclassification not having been considered by the Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ayer for reclassification as well as for their prayer for treating the duty as cum-duty price in the light of the Apex Court judgment. He would contest the matter pertaining to the benefit of the Notification No. 6/2002. 4. On a careful consideration, we are of the considered opinion that the Commissioner ought to have considered the alternative prayer for reclassification of the item under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sification of vegetable burger, South Indian sambhar, vegetable cutlets, vegetable stems under Chapter sub-heading 2001.01. Further reliance is also placed on Apex Court judgment rendered in the case of CCE, Meerut v. Maharshi Ayurveda Corpn. Ltd. - 2006 (193) E.L.T. 10 (S.C.) which deals with herbonic tonic, a mixture of assorted vegetation and dry fruits and seeds which can be considered under C....