2006 (3) TMI 388

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..... ri P.K. Katiyar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The dispute in the present stay petition relates to the classification of the products manufactured by the appellant and as a consequence of confirmation of demand against them. 2. The appellants are engaged in the manufacture of Bakery Imporvers, Cake Imporvers, Helios Liquid Emulsifiers and Cake-N-Sof .....

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..... as baker s wares . Drawing our attention to the Bombay High Court decision in the case of Kaira Dist. Co-Op. Milk Producers Union Ltd v. Union of India [1989 (41) E.L.T. 186 (Bom.)], the ld. Chartered Accountant has contended that the dictionary meanings of the word Food stands discussed in para 9 of the said decision. It has been observed that an article which unpalatable and which no reasona .....

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..... he department. Further reference has been made to the clarification given by the Ministry in the appellant s own case. 4. After going through the impugned order and hearing the ld. SDR. we find that the appellants claim of classification of their products under Chapters 15 and 19 as against Revenue s claim of Chapter 21 seems, prima facie to carry way in the light of HSN Notes, Ministry s explan .....

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