2006 (11) TMI 28

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....nst the order of the Commissioner of Central Excise, Pune who has confirmed duty demand of Rs. 11,28,46,060/- and imposed a penalty of Rs. 50 lakhs relates to classification of 2 products viz. 'Cheetos Masala Balls' and 'Cheetos X & O' manufactured and cleared by the appellants herein during the period December, 2003 to August, 2005 - whether under CET sub-heading 1904.10 covering "prepared foods ....

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....er by conveyor. (ii) Extrusion :- Extruder has nine zones, temperature of which is maintained by separate heaters provided with temperature controllers. The screw of the extruder pushes the material forward up to discharge point. At the end of the extruder, the die block is placed. The die block has a provision for the placement of die sets through which meal blend is extruded in a hot atmosphe....

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....r by any other names, and they also include products commonly known as ' namkeens', 'bhujia', 'mixture', 'chabena' or by any other name," and such products "remain classified in these sub-headings irrespective of the nature of their ingredients", the correct classification would be as claimed by them under CET sub-heading 2108.99 merits acceptance in the light of the Tribunal's order in the case o....

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....al has held that Piknik fried namkeen snack food containing potato flour in addition to refined vegetable oil, rice flour etc. was not classifiable under Heading 19.04 as it was not made from cereal or cereal products alone, and upheld the Commissioner's order classifying the product under Heading 21.08. It is also pertinent to note that the earlier stand of the department was that the process of ....