2004 (1) TMI 460

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..... Member (J)]. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. The respondents are engaged in the manufacture of MILK-N-NUT and claimed the classification under Chapter Heading No. 2001.10 of the Central Excise Tariff. A show cause notice was issued to the respondent for re-classification of the product under Heading 1704.90 of the Central Excis .....

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..... s like Excise Act or Sales Act resort should be had, not to the terms or expression used, but how is the product identified by the class or sections of people dealing with or using the product. 5. The contention of the respondents is that the product is preparation of coconut, vegetable, food/nuts. 6. The only contention of the Revenue is that the product in question is traded and known in the .....

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