9911796707
TMI Blog2004 (12) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... : T.K. Jayaraman, Member (T)]. - This is an appeal against the O-I-A No. 22/2003, dated 9-10-2003 passed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. The appellants are a 100% EOU. They manufacture fresh white button mushrooms and dry white button mushrooms. They filed a classification list classifying them under Chapter 7 of the Central Excise Tariff Act, 1985. The depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CEGAT s decision in the case of CCE, Coimbatore v. Ponds India Ltd., reported in 2001 (134) E.L.T. 131 (Tri. - Chennai) held that the mushrooms being canned qualify as preserved mushrooms under sub-heading 2003.10. Therefore she allowed the appeal of the department. Aggrieved over the decision of the Commissioner (Appeals), the appellants have come before this Tribunal. 3. Shri B. Venugopal le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torage. The same can be used as ready to cook/ready to prepare as a food material and is provisionally preserved. This product is not in ready to eat category. 5. The learned JCDR contended that the issue is clearly covered by the CEGAT decision relied on by the Commissioner. She said that an elaborate processing and preservation are being done while putting the mushrooms in cans and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be ignored. The appellants during adjudication proceedings before the original authority and the proceedings before the Commissioner (Appeals) have maintained their stand that their products are only provisionally preserved under Heading 0701.00 which reads as follows :- Dried vegetables, including potatoes, onions and mushrooms, whole, cut, sliced, broken or in powder, but not further p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect for the simple reason that CEGAT has not discussed the issue of provisional preservation. As our findings are in conflict with the decision of the Tribunal in Ponds case, the matter is referred to the Hon ble President to constitute a Larger Bench to decide the correctness of the Ponds decision and the correct view to be taken in this case. Registry to place this before the Hon ble President. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
