2004 (3) TMI 558 - AT - Central Excise

Summary

Issues Involved:
Classification of Tomato Puree under Central Excise Tariff Act - Whether under sub-heading 2001.90 or 2001.10.

Detailed Analysis:

Issue 1: Classification of Tomato Puree under Central Excise Tariff Act
The appeal filed by the Revenue questioned the classification of Tomato Puree manufactured by M/s. Nestle India Ltd. under the Central Excise Tariff Act. The Commissioner (Appeals) confirmed the classification under sub-heading 2001.90, while the Revenue claimed it should be classified under sub-heading 2001.10.

Analysis: The Revenue argued that the product packaging, bearing the name "tomato puree" and the manufacturer's name, M/s. Nestle India Ltd., established a connection between the product and the manufacturer in the course of trade. They contended that this constituted a brand name as per the definition in Note 4 to Chapter 20 of the Central Excise Tariff. The Tribunal's decision in C.C.E., Meerut v. Tarai Foods was cited to support this argument. On the other hand, the Respondent's representative relied on the decision in Dabur India Ltd. v. C.C.E., Ghaziabad, emphasizing that as per the Prevention of Food Adulteration Rules, 1955, mentioning the manufacturer's name and address on packaging is mandatory. They argued that merely mentioning the manufacturer's name does not constitute a brand name, as held in Narula & Company Pvt. Ltd. v. C.C.E., Noida.

Judgment: The Tribunal considered both arguments and found that Rule 32C of the Prevention of Food Adulteration Rules, 1955, mandates the mention of the manufacturer's name and complete address on food packaging. Since the Respondents complied with this provision by mentioning their name on the Tomato Puree package, it was held that this did not amount to using a brand name. The Tribunal also referred to a similar case involving Dabur Foods Ltd., where merely mentioning the manufacturer's name was not sufficient for classification under a specific heading of the Central Excise Tariff. The Tribunal distinguished the case of Tarai Foods, emphasizing that factors like logos and descriptions on packaging were crucial. Considering the mandatory requirements of the Food Adulteration Rules and the lack of brand name implications, the Tribunal found no fault in the lower order and dismissed the Revenue's appeal.

This detailed analysis provides an overview of the legal judgment regarding the classification of Tomato Puree under the Central Excise Tariff Act, addressing the arguments presented by both parties and the Tribunal's reasoning leading to the final decision.