2003 (7) TMI 184

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the vegetable pastes manufactured by the appellants cleared in institutional packs are classifiable under Heading 2001.10 of Central Excise Tariff on the ground that the goods were cleared under their Brand name. 2. Brief facts of the case are that appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under the Brand name of 'Dabur'. 3. Heard both sides. 4. The contention of the appellants is that on the Institutional Packages there is no insignia of Dabur. As per provisions of Prevention of Food Adulteration Rules, 1955, the name and complete address of the manufacturer is mandatory on the packaging and the appellants were only mentioning their name and address on the packagings. Theref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SIX MONTHS FROM MANUFACTURE" PROPRIETARY FOOD   Net Weight: 1 kg M R P Rs. incl. of all taxes Lot Mfd. 11207-R FPO D-1530460/SBD/00 Mfd. By : DABUR FOODS LTD. Harsha Bhawan, E- Block, Connaught Place, New Delhi -110 001" 7. We find that the Sub-heading 2001.10 of the Excise Tariff covers the preparation of vegetable, etc., put up in a unit containe....