2012 (9) TMI 341

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....Appellant. Shri Ashish Batra, Advocate, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - The respondent are engaged in the manufacture of Potato wafers of 'Hello" brand and other snacks items. The dispute in this case is about of classification of "rings". The respondent received dry pellets made out of flour of rice and wheat and potato from M/s. TTK Pharma Ltd. The dry pell....

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....3 held that the product, in question, is classifiable as "other edible preparations" under sub-heading 2108.99 and is eligible for exemption under Notification No. 4/97-C.E., dated 1-3-1997 and on this basis dropped the duty demand of Rs. 1,64,596.31 against them. Revenue filed appeal against the Assistant Commissioner's order and the Commissioner (Appeals) vide Order-in-Appeal No. 131-CE/IND/APPL....

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....ppeal before the Apex Court where this matter is pending. He, therefore, pleaded that the impugned order is not correct. 4. Shri Ashish Batra, Advocate, the learned Counsel for the respondent, defending the Commissioner's order pleaded that the product, in question, are made out from flour of rice, wheat and potato which is fried in refined vegetable oil and is ready to eat as snack; that ....

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.... order. 5. We have carefully considered the submissions from both the sides and perused the records. Undisputed facts are that the product, in question, is rings made out flour of rice, wheat and potato; the dry pellets are obtained by the respondent from M/s. TTK Pharma Ltd. What the respondent do is that dry pellets are fried and after adding salt and flavours, the same are packed in uni....