2017 (7) TMI 516

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....ing No.2108.00 and were claiming abatement of 40% on MRP. It appeared to Revenue that the goods manufactured by respondent contained Malt Extract and were flavored with Cocoa, therefore, the same were classifiable under Chapter Sub Heading No.1901.92 of Central Excise Tariff Act, 1985, where the abatement available was 35% on MRP. The Original Authority decided to issue through Order-in-Original No.17/JC/LKO/2007 dated 15.05.2007 wherein the Original Authority decided the classification of said goods under Chapter Sub Heading No.1901.92 and confirmed the demand of Rs. 3,03,906/- for the period from 2001-02 to 2003-04 and equal amount of penalty was imposed through the said order. Respondent preferred appeal before learned Commissioner (Appe....

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.... specified or included; food preparations of goods of heading Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included     -Put up in unit containers:   1901.11 --For infant use   1901.19 --Other     -Other:   1901.91 --Malt extract   1901.92 --Food preparations containing malt or malt extract or cocoa powder in any proportion   1901.99 --Other In the Tariff against Heading No.1901, the description of goods falling under the same Heading has been given. There below against a single dash, a category has been made, i.e. put up in unit containers; the said category has bee....