2012 (11) TMI 354

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..... R, for the Respondent. [Order per : Mathew John, Member (T]. -  The appellants are flight caterers. They prepare certain items in their factory, pay excise duty thereon and clear them. Further they make a cutlery pack and put a card showing their name in the cultary packet to make known that they are doing the catering. Other items like dal, rice, curry, etc are packed separately. On them, .....

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..... ty in the sky as alleged by the Revenue and there is no case for demanding excise duty. 4. AR for Revenue submits that final tray manufactured by the caterer is served with a brand name to the passengers. They should pay duty on the full value of the tray, for which they bill to the Airlines. 5. We have considered arguments of both sides. We find that prima facie, putting together diff .....

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