2010 (8) TMI 798

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. ORDER Vide the impugned order, the Commissioner of Central Excise, has confirmed a demand of duty of Rs. 2,85,16,640/- 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", classifiable under CET sub-heading 2106.90.99 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods' are two different products is contained in para 17.2 of the impugned order wherein he has held that "food preparations" generally mean preparations for use after processing such as cooking, dissolving or boiling in water, milk or other liquids for human consumption such as Noodles, Soup Powder, Gulab Jamun Mix etc. while "ready to eat packaged food" means the food item is prepared and packed ....