2009 (8) TMI 98

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....s, Advocates, for the Appellant. S/Shri Revinder Narain, Ms. Sonu Bhatnagar, Ms. Kanika Gomber and Rajan Narain, Advocates, for the Respondent. [Order]. - The short question which arises for determination in this Civil Appeal filed by the Department is; whether the subject product 'Cheetos Masala Balls', 'Cheetos Cheese Puff' and 'Cheetos X & O' is classifiable under Chapter Sub Heading 1904....

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....sewhere specified or included 1904.10 - Put up in Unit Containers 1904.90 - Other CHAPTER 21: MISCELLANEOUS EDIBLE PREPARATIONS  CHAPTER NOTE 10. Sub-heading Nos. 2108.91 and 2108.99 include sweet meals commonly known as "misthans' or "mithai' or by any other name. They also include products commonly known as 'namkeens' 'mixtures', 'bhujia', 'chabena' or by any other name....

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....grain. It also covers corn flakes. 6. Having examined the process undertaken by the assessee herein, we find that the subject products are neither obtained by swelling or roasting of cereals nor are they made from cereals in grain form. They are made from cereals in grounded form. Hence, the impugned product will not fall in CSH 19.04. The statutory illustration is corn flakes. Now in the case ....