2019 (4) TMI 320

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....i Hirawat, Advocate for appellant Shri Anil Choudhary, Deputy Commissioner (AR) for respondent ORDER Per: C J Mathew The dispute in this appeal of M/s Pepsico Holdings Pvt Ltd pertains to the period between September 2007 and February 2008 and differential duty of Rs. 80,62,280/- sought to be fastened on the manufacture and clearance of '3D's choco filled snacks' under section 11A of Centr....

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....osed classification under the sub-heading of 'sweet biscuits, waffles and wafers' and specifically under heading no. 1905 32 11 pertaining to 'communion wafers coated with chocolate or containing chocolate'. 2. Learned Counsel for the appellant informs that they had discontinued production of the goods which had a core of chocolate surrounded by a crust composed of whole wheat and oats which hard....

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...., contained, without paying attention to the dimension intended by the description. 4. We may not be in concurrence with the claimed classification; however, in view of the specific classification as 'communion wafers', we merely have to ascertain the appropriateness of the alternative so proposed. 5. 'Communion wafers' are produced for religious purposes which is evident from the adjective proc....

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....ification as the declared heading is not appropriate. That decision was handed down in the context of different classifications adopted by the original authority and the appellate authority causing the Tribunal, at further stage of appeal, to classify the goods under third heading and it was that decision of the Tribunal, without issue of a precedent show cause notice, which met with disapproval o....