2009 (4) TMI 700

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.... Advocates, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Heard both sides on the application for waiver of pre-deposit of duty of Rs. 2,85,16,640/- confirmed on packed food delivered to aircrafts of foreign airlines for on board consumption by passengers on the ground that the item is "ready to eat packaged food" falli....

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....ie force in the plea that the product is covered under S. No. 42 of the Table to Notification No. 3/2006 attracting 'nil' rate of duty for the reason that S. No. 42 covers "food preparations not cleared in sealed containers" and the goods in question are more akin to the description contained in S. No. 42 and it is also relevant to note that Chapter heading 21.06 covers "food preparations not else....