TMI Blog2006 (3) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise (details of the amounts involved in each appeal are to be found in Annexure A to this order). The demand arises as a result of classification of 40 products manufactured by the applicants herein, essentially covering four classes of goods and denial of exemption in terms of serial Nos. 9, 10 11, of the table to Notification 6/2002-C.E., dated 1-3-2002 to three classes of products, viz. sauces, soups/broths and beverage powders. The fourth class of products is spices and out of the demand of Rs. 5,42,223.44 on this class of products, the applicants have already paid a little over Rs. 3 lakhs towards duty. The list of products, the classification of which is involved in these appeals, is set out as Annexure B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aise, salad dressings, soya sauces, tomato ketchup and other tomato sauces etc. Prima facie the Commissioner has misread the HSN Explanatory Notes to Heading 21.03 to hold that tomato ketchup and tomato sauces etc., are examples of mixed condiments and mixed seasonings, and not examples of sauces and preparations therefor. Further, in the case of the same assessee, vide stay order No. S/346/WZB/06/C- II/EB, dated 6-3-2006, the Tribunal has granted waiver of pre-deposit of duty demand on Kissan Sauce Tom Tom tomato Ketchup on the ground that the product is eligible to exemption as sauce or ketchup under Notification 6/2002-C.E., dated 1-3-2002 whereas the Commissioner had denied the benefit of the notification on the ground that the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore we do not call upon them to make any further deposit towards duty confirmed on this class of products. 7. There are two products in the last class of products, viz. Kissan Fruit Kick Orange Fruit Beverages Powder and Kissan Mr. Fruit Orange Juicy Bits. Both products contain sugar, orange juice powder, citric acid, minerals, vitamins, xanthan gum, permitted fruit colours and added flavours. Prima facie they are fruit juices falling for classification under Chapter Heading 20.01 as claimed by the assessees and since Chapter Heading 20.01 specifically covers Preparations of vegetables, fruits, fruit juices and vegetable juices, whether or not containing added sugar or other sweetening matter , they cannot move to Chapter 21 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/57/06 16,37,345.00 16,37,345.00 5 E/65/06 29,53,275.44 29,53,275.44 6 E/66/06 74,13,678.36 74,13,678.36 TOTAL 2,84,17,905.92 ANNEXURE B Sr. No. Products Appeal No. Category 1 Pizza Gravy Sauce E/66/06 Sauce 2 Pizza Gravy E/65/06 Sauce 3 Best Foods Real Mayonnaise Sauce E/66/06 Sauce 4 Real Mayonnaise E/65/06 Sauce 5 Caterplan Mayonnaise (Real) E/65/06 Sauce 6 Best Food Vegetarian Mayonnaise Sauce E/66/06 Sauce 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/65/06 Soup/Broth 29 Knorr Instant Tomato Soup Powder E/56/06 Soup/Broth 30 Knorr Instant Chicken Soup Powder E/56/06 Soup/Broth 31 Knorr Instant Sweet Corn Veg. Soup Powder E/56/06 Soup/Broth 32 Knorr Aromat Seasoning E/65/06 Spices 33 Rice Seasoning Mix (TINOLA) E/65/06 Spices 34 Taco Seasoning Mix E/57/06 Spices 35 Onion garlic seasoning mix E/57/06 Spices 36 Knorr rice @ ease - Chicken n spice E/57/06 Spices 37 Knorr rice @ ease - Tangy Twist E/57/06 Spices 38 Knon rice @ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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