2009 (6) TMI 780

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....or the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 10,64,270/- and identical amount of penalty imposed upon the appellant. 2. After hearing both the sides, we find that the dispute relates to the correct classification of the product Sugar Cone placed in Aluminum foil cone manu....

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....in his order, vacated the Show cause notice by accepting the appellant's stand that inasmuch as sugar cones are to be consumed along with ice-cream, aluminum foils is a covering for packing the ice-cream. As such, by taking note of the appellant's contention that weight of the sugar cone is 84% and the weight of the aluminum foil cone is 16%, and by applying Rule 3(4) of General Rules of Interpret....

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....ed by Commissioner (Appeals) which relates to the aluminum cast drum, Can boxes and similar containers. Learned advocate has argued that aluminum foil cones, can by no stretch of imagination be considered as container. By referring to the Hon'ble Supreme Court decision in case of M/s. G. Claridge & Co. v. Collector of C.E., - 1991 (52) E.L.T. 341 (S.C.), he has argued that the tube light packing t....