9911796707
TMI Blog2010 (8) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, the Commissioner of Central Excise, has confirmed a demand of duty of Rs. 2,85,16,640/- on packed food delivered to aircrafts of foreign airlines for on board consumption by passengers on the ground that the item is ready to eat packaged food , classifiable under CET sub-heading 2106.90.99 attracting duty @ 8% during the period 1-3-2006 to 2-5-2007 as per Sl. No. 30 of the Tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has held that food preparations generally mean preparations for use after processing such as cooking, dissolving or boiling in water, milk or other liquids for human consumption such as Noodles, Soup Powder, Gulab Jamun Mix etc. while ready to eat packaged food means the food item is prepared and packed in such a way that it is ready to eat immediately on opening the packing and requires no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble thereto, the assessees are covered by Notification No. 15/06-C.E., dt. 19-6-06 issued under the provisions of Section 11C of the Central Excise Act, 1944 exempting, inter alia, food preparations and waters not cleared in sealed container, falling under tariff item 21069099 and 22019090 from payment of duty during the period 1-3-2006 to 3-5-2006. 4. In the light of the above discussion, we s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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