2008 (2) TMI 719

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri K.M. Mondal, Sp. Counsel, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is an application for waiver of pre-deposit of duty amounting to Rs. 1,00,86,921/- along with equal amount of penalty imposed by the Commissioner vide his impugned order. 2. The issue in the present case is regarding eligibility to exemption under Sr. No. 247 of Notification No. 6/2002, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red to the decision of the Tribunal in the case of Little Star Foods Pvt. Ltd. v. CCE - 2006 (199) E.L.T. 451 where in para 8 it has been held that the products involved therein could not have been considered as chocolate for the fact that there is a prohibition for use of vegetable oil under the Prevention of Food Adulteration Act. In view of this it was submitted that the matter is squarely cove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... relied upon by the applicant which in turn relies upon the decision of the Tribunal in the case of Nestle India Ltd. - 2000 (124) E.L.T. 898 (Tri.) has not properly appreciated its findings. The Nestle India decision in para 13 clearly states that the scheme of classification in the Central Excise tariff also follows closely the scheme in the HSN Explanatory Notes. It is, therefore, on the basis ....