2005 (6) TMI 361

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..... 1% is packed and sold/offered in retail tetris packs as individual rounded bits ready to eat/consume. 1.2 The lower authorities have upheld the classification of the said goods under heading 21/8/99 of CETA 85. However they denied the exemption under Sl. No. 8 of the Table to notification 6/2000, dated 1-3-2000. The relevant entry in the notification reads as 8.2108.99. Sweetmeats (known as misthans or mithai or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations is ready for consumption form and papad. 1.3 The lower authorities following the earlier order dated 26-12-2000 denied the benefit to the said goods under Sl. No. 8 by concluding that the product is not covered under the clause; simil .....

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..... ever no skippy jelly is available at sweet meat shop. Further, common trade parlance of skippy jelly is distinct from the misthans or mithai. Therefore it cannot be covered under the category of sweet meat (known as misthans or mithai or by any other name, namkeen, bhujia, mixture or chabena) In regards to second category, i.e. similar edible preparations in ready for consumption form. I find that though the product Skippy jelly bite does not require to carry further process for consuming the same, it does not fall under the category of similar edible preparation ready for consumption form as the general likeness in the trade parlance is quite different from misthans or mithai. Therefore, on both the counts referred hereinabove assess .....

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..... (c) The term Similar edible preparation interpretation of the word similar cannot be restricted to mithai as the term does not mean the same or identical . It would include all sorts of preparations based on sugar, not elsewhere specified which are ready for consumption. The said goods are ready for consumption and on made up of sugar. (d) There is force in the argument that in the predecessor notification No. 5/98-C.E. the benefit of exemption was restricted to sweet meats made at premises not covered by the word factory as defined under Factories Act, 1948. Therefore the deletion/doing away of that stipulation would indicate the extension of the exemption to the products emerging in the factory of the appellants .....

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