1999 (4) TMI 160 - AT - Central Excise

Summary

Issues:
Classification of products Mango Split-YD and Respberry split-YD under sub-heading 2105.00 for exemption as edible ices under Notification 12/90-C.E., dated 22-3-1990.

Analysis:
The appeal before the Appellate Tribunal CEGAT, New Delhi involved the classification of two products, Mango Split-YD and Respberry split-YD, under sub-heading 2105.00 for exemption as edible ices under Notification 12/90-C.E., dated 22-3-1990. The original authority had classified the products under sub-heading 2105.00, denying them exemption as edible ices under S. No. 5 of the said notification.

The lower appellate authority's findings emphasized that the products could not be considered as Ice Cream or Kulfi due to their water content and predominant taste provided by ice. Consequently, the benefit of Notification 12/90 was extended by the lower authority based on these findings.

The Revenue contended that the definition of a product in another statute should not be applicable to Central Excise law. They cited a previous Tribunal judgment to support their argument. The Revenue further argued that if the products were not ice-creams, they could not be classified as edible ice either, suggesting a classification under Tariff Heading 2107.91. Additionally, the Revenue challenged the correctness of the contents in the order, claiming that the wrapper did not provide information about the product's composition.

Upon careful consideration, the Tribunal rejected the Revenue's appeal. They disagreed with the Revenue's arguments, stating that the definition of 'Kulfi' should align with the standards set by PFA for marketability. The Tribunal also noted that the argument regarding Tariff Heading 2107.91 was not raised by the authorities below and deemed the third ground raised by the Revenue as vague. The Tribunal highlighted that the composition issue was not contested in the original order and upheld the lower authority's decision based on the given composition.

In conclusion, the Tribunal found no merit in the Revenue's appeal and rejected it, affirming the lower authority's decision to extend the benefit of Notification 12/90 to the products in question.