9911796707
TMI Blog1999 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-1994 and the Hon'ble CEGAT has not passed any interim order in the matter. The Original authority has taken judicious decision approving the classification list in the persuance of cited order-in-appeal. I therefore do not consider it a fit case to interfere with the approved classification list". 2. The facts of the case in brief are that the appellants are engaged in the manufacture of Chocolates Confectionery falling under Chapter sub-heading 1803.00. While approving a classification list the ld. Assistant Collector has observed that "Classification list amended in the light of the Collector of Central Excise (Appeals)'s Order-in-Appeal No. 213-C.E./DLH/94, dated 31-3-1994, value of clearances of items mentioned under Col. 7 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are exempted or not chargeable to duty should not be added to the value of clearances for purpose of determination the exemption limit. 4. He submitted that in the instant case since the goods were not chargeable to duty, therefore, the aggregate value of clearances of these chocolates cannot be added to the value of clearance of other products to determine the exemption limit under Notification No. 1/93. He, therefore, prayed that the appeal may be allowed. 5. Shri R.S. Sangia, ld. DR arguing the case submitted that only goods exempted and not chargeable to duty, their value is excluded. He submitted that for the purpose of Explanation 2, the goods should be either exempted or charged to Nil rate of duty meaning thereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rand name of the assessee. Since the input was chocolate and the out-put was chocolate, therefore, no new product having a distinct name, character or use was produced. Since no new product was produced, therefore, the process of conversion of chocolate of one variety into chocolate into different variety, in these circumstances during the material period was not a process of manufacture. Since the process was not process of manufacture, therefore, duty was not chargeable. Since duty was not chargeable according to the duty charging Section 3, therefore, for purpose of Explanation 2 under Notification No. 1/93, no duty was chargeable on these converted chocolates during the material period. We, therefore, hold that aggregate value of cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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