TaxTMI 
TaxTMI 
2024 (9) TMI 175
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....e business of manufacture of Bhujia (cleared in different pack sizes), noodles, cheese balls etc. falling under Chapter 19 and 21 respectively of the First Schedule of Central Excise Tariff Act, 1985. 3. On 23rd April, 2013 a Show Cause Notice was issued to the appellant to show cause why Central Excise duty amounting to Rs. 1,16,79,414/- should not be demanded from the appellant under Section 11A(1)(a) of the Central Excise Act, 1944. 4. It is alleged that on scrutiny of monthly returns submitted by the appellant it appeared that the appellant has classified the said goods under Chapter Sub-heading No. 2106 9099 of the First Schedule to the Central Excise Tariff Act, 1985 but they did not pay allegedly leviable Central Excise duty. 5. A....
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....ing of the Adjudicating Authority has been accepted by the Appellant and the same is not the subject matter of dispute before us. 11. It is his further contention that there is no dispute that the said goods are Miscellaneous Edible Preparations classified under CTHA 21069099. 12. The issue is to be decided in this appeal whether goods sold by the appellant during the said period were eligible exemption under said notification in terms of said Serial No. 37 or not. 13. The Ld. Commission in the impugned order has denied the benefit. 14. Although, said goods were cleared in sealed packages and since they were classified under TSH 2621069099 they can avail the benefit under Serial No. 38 of the of the Notification and Serial No. 37 is als....
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....r the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified. Table S. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. 0402 91 10 0402 99 20 Condensed milk Nil - 2. 0902 Tea, including tea waste Nil - 3. 1108 12 00, 1108 14 00, or 1108 19 Tapioca Starch, Maize Starch Nil - 4. 1301 10 Lac Nil - 5. 1301 90 13 Compounded Asafoetida, commonly known as 'heeng' Nil - 6. 1302 19 20 1302 19 30 Cashew shell liquid (CNSL) Nil - 7. 1302 20 00 All goods Nil ....
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....ere the retail sale price is declared on the package and such retail sale price does not exceed Re. 1 per package. Explanation. - "Retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale 8% - 28. 2106 Texturised Vegetable Proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulabjamun mix, RavaDosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix. ....
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.... 16% - Explanation. - For the purposes of this notification, 'brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person. [Notification No. 3/2006-C.E., dated 1-3-2006]" 17. It is his submission that the Bhujia in question is classified under CTH 210690 supplementary note of chapter 21 of Tariff Act reads as under : "Tariff Item 2106 9099 includes sweet meats commonly known as....
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.... goods classifiable under Tariff Heading 2106. It is in this context that Sl. No. 37 of the said notification provides that the specified goods stated therein are classifiable under TSH 210690 and are exempt under the said notification without any condition. 22. Therefore it is his submission that impugned order is to be set aside. 23. Ld. Authorized supported the impugned order. 24. Heard the parties. Considered the submissions. 25. We find that the appellant is not contesting the issue of payment duty under Section 4 of the Act as confirmed by the Ld. Adjudicating Authority in the impugned case. 26. The only issue is to be decided whether appellant is entitled for benefit of notification no. 12/2012 CE dated 17.03.2012 or not. 27. W....