2008 (11) TMI 192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssioner (Appeals) by which the demand confirmed by the original authority treating the said product as failing under Chapter Sub-Heading 2108.99 was set aside by the Commissioner (Appeals). 1.3 These three appeals relate to the same respondents involving classification of the same product as the main issue and therefore, they are being dealt with by a common order. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The respondent manufactures the impugned product out of raw materials using dry dates, fennel (saunf), natural herbs, melon seeds, cardamom seeds, coriander seeds, coconut, catechu, lime, saffron, sweetener, mishri, decorative sugar balls, perfumes, essential oils and allied products and flavours & esse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ffron and other perfumes are incidental in preparing the product and the essential characteristics are given only by fruits, nuts, seeds. He submits that the product is classifiable under Chapter 20. He also claims that mouth freshener which is a final product can be "consumed as such". He relies on the following decisions: (a) C.C.E., Indore v. Ajmer Food Industries - 2001 (132) E.L.T. 407 (Tri.-Del.). (b) Maharishi Ayurveda Corpn. Ltd. v. C.C.E., Meerut - 2000 (116) E.L.T. 505 (Tri.). 5.2 Learned Advocate also submits that the original authority should not have gone against his own decision dated 21-5-01 while deciding the demand vide his order dated 30-7-03 as it amounted to reviewing his own order. Alternatively, he relies on the dec....