2015 (10) TMI 1310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Akrit Jain, CA For the Respondent : Shri V K Singh, Spl. Counsel ORDER Per: P K Jain: Brief facts of the case are that the appellant is engaged in the manufacture of Frozen Desert. The appellant is claiming the same as an "ice cream" while the Revenue considered it "other than ice cream". According to appellant, their goods are classifiable under heading 2105 of Central Excise Tari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and submitted the package of the goods declare the goods as "Frozen Desert" and not an ice cream. Even, the invoices describe the goods "Frozen Desert". Thus in trade parlance these are not considered as ice cream but Frozen Desert. The goods produced by the appellant are having vegetable fat in place of milk fat as is required in the ice cream under the Prevention of Food Adulteration Act, 1954. ....