2013 (10) TMI 888

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....he Appellant: Mr. Ravi Raghavender, Advocate For the Respondent: Mr. A.K. Nigam, Addl. Commissioner(AR) ORDER Per: B.S.V. Murthy The short issue involved in this case is whether 'cadbury perk' manufactured by the appellant is eligible for exemption under Notification No.3/2006-CE dt. 01/03/2006 which provides a concessional rate of duty for wafer biscuits. The question is whether the '....

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....ipal question involved is whether Cadbury perk is wafer biscuit or not. We find that as submitted by the learned counsel, Hon'ble High Court of Andhra Pradesh in the case of International Foods Vs. CCE, Hyderabad [1978(2) ELT (J50) (AP)] had taken a view that wafer is a kind of biscuit. The issue before the Hon'ble High Court was whether wafer is a biscuit. Hon'ble High Court came to the conclusio....

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....the appellant has 26% centre cream, 22% wafer and choco layer above the cream part is 52%. According to him, a wafer biscuit is one which is basically wafer but with a creamy filling and sometimes plain wafer without filling also. According to him, if a choco layer is given to the product, it goes out of the definition of wafer biscuit. In addition, he has also gone into other details like common ....

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.... take a view to deny the exemption that it is not a wafer biscuit. Therefore, we find that the appellant has been able to make a prima facie case for eligibility of exemption under Notification No.3/2006. 3. Coming to the valuation part, it was submitted that the appellant is paying duty following the same system as followed by M/s. Cadbury India Ltd. in respect of their own products. According....