2011 (3) TMI 1178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate for appellant Shri.S.S. Katiyar,  SDR, for respondent Per: P.R. Chandrasekharan 1. This appeal is directed against the order-in-appeal No. RJB/M-II/364/2002 dated 23/10/2002 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. The said order pertains to classification of the products 'Everest Badam-Pista Mix', which has as constituents nuts, spices, saffr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sification under sub-heading No.2107.91 of the Central Excise tariff and not as nuts falling under sub-heading No.0801.10. Subsequent to this order, the appellant M/s.S. Narendra Kumar & Co. merely changed the name of the product from 'Everest Milk Masala' to 'Everest Badam-Pista Mix'. Nevertheless, the constitution of the product remained the same without any change and they filed a classificatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the product can be consumed  as such and, therefore, the product is classifiable under heading 0801.10 under Rule 2 (b) of the Rules of Interpretation of the Schedule to the Central Excise Tariff Act, 1985. 5. The Ld. Advocate reiterates the submissions made in the grounds of appeal.  Alternatively, he takes the plea that the product should be classified under heading No.2008.1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rits classification under heading No. 2107.91  as held by the Tribunal in the order dated 04/09/91 and, therefore, the Commissioner (Appeals)'s order ought  to be upheld. 7. The product Badam Pista Mix which is the subject matter in the present  case and the Everest Milk Masala which was the subject matter of the order of the Tribunal dated 17/03/2011 are identical.  In the....