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TMI Blog2011 (3) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... e amended excise tariff. Therefore, in the instant case also the Badam Pista Mix which has the same composition as the Milk Masala would merit classification under sub-heading 2008.1990 only from 28/02/2005 onwards. For the period prior to this date there is already a judgement of the Tribunal holding the product to be classifiable under 2107.91. Therefore, for the period prior to 28/02/2005 the said Tribunal decision would prevail. - E/1299/03 - A/296/2011-WZB/C-II/(EB) - Dated:- 29-3-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri.Prasad Paranjape, Advocate for appellant Shri.S.S. Katiyar, SDR, for respondent Per: P.R. Chandrasekharan 1. This appeal is directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he product under heading 0801.10 attracting nil rate of duty. In respect of the said classification, it was decided by the Assistant Commissioner vide order-in-original dated 18/07/2002 wherein it was held that the product under 2108.99, which order was further upheld by the Commissioner (Appeals) vide the impugned order. In the grounds of appeal it is stated that the process of making the products Badam Pista Mix does not amount to manufacture and no new product with a new name, character or use come into existence and that the essential character of the said product is that of edible nuts only and, therefore, the classification should be under heading 0801.10 pertaining to edible nuts. The party has further contended that the product ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 17/03/2011 are identical. In the order dated 17/03/2011, this Tribunal, after taking into account the amendment made to the Central Excise tariff, which had aligned the excise tariff with the HSN and the Customs tariff with effect from 28/02/2005, had concluded that the product being an edible preparation of nuts, merits classification under sub-heading No.2008.1990 with effect from 28/02/2005. This classification is applicable only for the period from 28/02/2005 onwards in the context of the amended excise tariff. Therefore, in the instant case also the Badam Pista Mix which has the same composition as the Milk Masala would merit classification under sub-heading 2008.1990 only from 28/02/2005 onwards. For the period prior to thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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