2007 (9) TMI 486

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....r the Respondent. [Order per : T.V. Sairam, Member (T)]. -  Heard both sides and perused the record. 2. The applicants are challenging the decision Commissioner (Appeals) dt. 2-4-07. The appellants Paam Eatables Ltd. (PAL) have been manufacturing Maggi two minutes Noodles with Taste Maker falling under Chapter sub-heading 19.02 of the Tariff Act, 1985 on job work basis and clearing th....

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....eed ingredient (unfit for human consumption)" as appearing for instance, in invoice No. 245 of 13-11-04 issued by NIL referring to them as scrap material. When the matter came up before us, there was no demonstration from the appellants to the effect that the said broken noodles was actually scrap or waste, as no certificate from the authorities concerned have been obtained and produced before us ....

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....are "brittle". As the system itself has recognized the brittle nature of the product when dried, by being brittle such a product cannot cease to be noodles. We also find that the respondent/Revenue here have not resorted to charging such seemingly "second grade" noodles as prime quality noodle sold by the appellant. They have simply invoked Rule 6 that as applicant has to pay duty (a) 8% or 10% in....