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TMI Blog2012 (9) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... packed in unit containers for sale - Since the goods, in question, are snacks (Namkeens), the same are covered by serial No. 3 of the table of Notification No. 4/97-C.E., dated 1-3-1997 and hence the benefit of duty exemption has been rightly extended - Revenue’s appeal is dismissed. - E/198/2005 - 470/2011-EX(PB) - Dated:- 8-6-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. RE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 4/97 (serial No. 3 of the table annexed to the notification as Namkeens or same are classifiable as Pasta under Heading 19.02 of the Tariff. According to the department, since the ingredients used for making the product, in question, are same as those used in making pasta, the product, in question, is classifiable under Heading 19.02. The Assistant Commissioner vide order-in-ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct, in question, are the same as those used for manufacture of pasta, the goods, in question, would be classifiable under Heading 19.02 of the Tariff. He also pleaded that while the Commissioner (Appeals) has relied upon the judgment of the Tribunal in the case of Pepsi Foods Ltd. v. C.C.E. reported in 2003 (151) E.L.T. 180, this judgment of the Tribunal has not been accepted by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the same are classifiable under sub-heading 2108.99 of the Tariff; that the product, in question, is similar to the product covered by the Tribunal s judgment in the case of Pepsi Foods Ltd. v. C.C.E. (supra), that this judgment of the Tribunal has not been stayed or set aside and hence, has been correctly followed by the Commissioner (Appeals); and that in view of the above, there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cheetos under sub-heading 2108.99 of the Tariff. Since the goods, in question, are snacks (Namkeens), the same are covered by serial No. 3 of the table of Notification No. 4/97-C.E., dated 1-3-1997 and hence the benefit of duty exemption has been rightly extended. In view of the above, we do not find any infirmity in the impugned order. The Revenue s appeal is dismissed. (Pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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