2024 (6) TMI 680

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant Shri C.S. Vinod, Authorized Representative for the Respondent ORDER Heard both sides and perused the case records. 2. Briefly stated, the facts of the case are that the appellant is engaged in the manufacture of Biscuits, Namkeens, Confectionaries, Chocolates, etc. The appellant also manufactures 'Cheeslings' and claimed classification under Tariff Item 21069099 of the first schedule to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edible preparation in ready for consumption form', which is a generic description. The show cause notice dated 13.06.2014 issued in this regard was adjudicated vide impugned order dated 29.12.2014, wherein the original authority has confirmed Central Excise duty demand of Rs.63,37,424/- along with interest and also imposed equal amount of penalty on the appellant. Feeling aggrieved with the impugn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the products in question are "Cheeselings" and "Musst Bites". Though these products are not fried items but sold as Namkeen. There is no definition of "Namkeen". Therefore, it cannot be concluded on the basis that whether the goods is a fried one or otherwise. In such case, the principle of common parlance has to be applied. From the package of the goods, it is clear that on both products, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e hold that the product is "Namkeen" but even if it is not "Namkeen" it is covered under similar edible preparations in ready for consumption form. Therefore, in our view, the product "Cheeselings" and "Musst Bites" are covered under Sr. No. 29 of the exemption notification 3/2006-C.E dated 01.03.2006. 6. As per our above discussion, the exemption is eligible to the appellant's product. The ....