2008 (10) TMI 496

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....Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - The Applicants filed these applications for waiver of pre-deposit of duty of Rs. 92,97,427/- and penalties and personal penalty on Shri Rajiv Bahi, Director of the Applicant Company. 2. The dispute relates to classification of "Milk Shake Mixes" and "Flavoured Syrups/Fruit Syrups" under headin....

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....ch the composition of the products and the relevant decision of the Tribunal. He further submits that the Applicant already deposited a sum of Rs. 26,00,000/- approximately against the demand of duty. 4. Ld. DR on behalf of the Revenue reiterates the findings of the Commissioner of Central Excise. He submits that Milk Shake Mixture is a preparation of fruit and, therefore, it would be clas....

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....he Hon'ble Tribunal in Nestle India Ltd. (supra) was followed in Amrit Foods v. CCE, Meerut-I reported in 2006 (202) E.L.T. (Tribunal-Delhi) wherein it was held that Milk based products (milk shake mix, soft serve mix, coffee creamer and cream packed) with sugar and dextrose as stabilizers to maintain consistency and shelf life are classifiable under sub-heading 040490 of Central Excise Tariff. Th....

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....xture" is in favour of the Applicant. 6. Regarding the classification of fruit syrup, it is contended by the Applicant that the products viz. Strawberry Syrup, Kiwi Syrup, Lime & Ginger Syrup, Mango Syrup, Pinacolada Mix, Lamon Margarita Syrup and Strawberry Margarita Syrup are not flavoured or synthetic syrups, but in fact are fruit syrups. It is seen from the impugned order that there is....