2011 (4) TMI 1101

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....peals alongwith stay applications and applications for condonation of delay in filing the appeals. The stay applications and applications for condonation of delay are listed today for hearing. 2. None appeared on behalf of the appellants nor any requests for adjournment were received. It was felt that the matter can be disposed of at this stage, therefore, the appeals are taken up for disposal.....

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....er Chapter 19 as classified by the appellants or as classifiable under Chapter 16 as department sought to classify. 5. The facts of the case are that the appellants namely M/s Prerna Food Services and M/s Prerna Fast Food are engaged in the business of the sale of Pizza in the Brand name of Smokin Joe's.The appellants have manufactured non-vegetarian pizzas prepared from flour and sought to cla....

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....izza cannot be brought under sub-heading 1601.10 for the reason that pizza has a topping of chicken along with other ingredients. It was held that paper carton bearing the logo of Pizza Hut is used mainly for packing and transportation of the pizzas from the outlet to the place where the pizza is consumed. Therefore, it was held that the pizza cannot be classified under Chapter 16 of the Central E....