2015 (5) TMI 411

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....than, AR ORDER Per: B S V Murthy: Appellant is manufacturing of "Peanut butter", "Chocolate Pudding" and "Ready to eat Popcorn" and they are importing peanut butter under the brand name of 'Peter Pan' on payment of applicable import duties. Thereafter, the appellant undertakes re-labeling of the product with label of its own brand namely 'Sundrop'. The activity of 're-....

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....of classification in the Tariff / HSN Explanatory Notes and physical/chemical nature of the products or by virtue of their commercial use. 2. Heard both sides. Sl. No. 11 to Notification No. 03/2006-C.E. dated 1.3.2006 exempts 'all goods' falling under CTH 1517 9020 or 1518 (other than margarine and similar edible preparation).Chapter heading 1517 10 covers Margarine, excluding liquid m....

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....7 are comparable goods and hence, both are similar products. Peanut Butter and Margarine are similar in nature and are used as table spread or a substitute for butter. The subsequent deletion of Peanut Butter from Chapter sub-heading 1517 9020 and classifying it under CSH 2008 11100 clearly proves that even prior to deletion of Peanut Butter from CSH 1517 9020, the impugned goods were rightl....

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....E, Mumbai vs. Mahindra & Mahindra Ltd. [2005 (171) ELT 159 (SC)] Second Issue: The appellants have accepted the demand to the extent of short receipt of inputs and have reversed the credit to the extent of Rs. 41,857/- along with interest. The remaining inputs have been damaged during the course of manufacture of the final products and hence, the question of reversal of credit under Rule ....