2016 (10) TMI 1069

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....uary, 1991 to April, 1991, May, 1991 to 24.07.1991 and 02.06.1998 to 17.07.1998, the appellants had cleared dairy whitener without payment of duty taking the plea that their product is not skimmed milk powder and was exempted under Notification No.04/90 dt. 20.03.1990. The Department on the other hand alleged that the dairy whitener is nothing else but skimmed milk power attracting Basic Excise Duty of 10% ad-valorem and 5% as SED. The appellants filed an appeal in the Hon'ble Punjab & Haryana High Court against the Order-In-Original No. 30/AC/91 dt. 05.04.1991. The Hon'ble High Court vide order dated 02.05.1991 stayed the operation of the Order-in-Original dt. 05.04.1991. Subsequently, three Show Cause Notices were issued in which it was h....

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....ision, their product is classifiable under 0410.19, he argued. 5. The Ld. AR reiterated the submissions of the order of the Ld. Commissioner (Appeals) and relied upon the decision of this Tribunal in the case of Mehsana Dist. Co-OP. Milk Producers' Union Ltd. Vs. CCE, Ahmedabad - 2004 (167) ELT 456 (Tri.-Del). 6. Heard both sides and considered the submissions. 7. On careful consideration of the submissions made, we find that two issues involved in the matter whether diary whitener is classifiable under chapter heading 0401.13 or under chapter heading 0401.19 of the Central Excise Tariff and whether the appellant is entitled for the benefit of Notification No.04/90 dated 20.3.1990 or not? 8. With regard to the issue of classification, w....