2009 (1) TMI 256

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....r the Appellant. Shri V.R. Kelkar, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)].- The respondents in these appeals of the Revenue were engaged in the manufacture of food items such as Soups, Noodles, Spices etc. during the material period. During the period from April, 1996 to February, 1997, they had paid duty at the rate of 8% on their product 'Chilli Vinegar' clas....

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....e. It also demanded interest on duty and imposed penalty. In an appeal filed by the party against that decision of the original authority, the Commissioner (Appeals) rejected the above classification of the goods and accepted the assessee's claim for classifying the goods under sub heading 2001.00. In the present appeal filed against the appellate Commissioner's order, the department's prayer is l....

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....t classification as claimed by the Revenue. The learned SDR also relied on Rule 3(b) of the Rules for the Interpretation of the CETA Schedule. On the other hand, the learned Consultant reiterated the reasoning of the lower appellate authority. 3. After giving careful consideration to the submissions, we find that "Preparations of vegetables, fruit, nuts or other parts of plants, whether or not ....

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....ative Rule 3(b). This Rule reads as follows: "3. When by application of sub-rule (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) ...................... (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets, which ca....