9911796707
TMI Blog2013 (10) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no dispute that the product is covered under the category of wafer in terms of classification of Central Excise Tariff, it may not be correct to take a view to deny the exemption that it is not a wafer biscuit - the appellant has been able to make a prima facie case for eligibility of exemption under Notification No.3/2006. Valuation of Goods – Waiver of Pre-deposit - Revenue was of the view that the appellant cannot claim abatement towards re-distributors margin, dealers margin, cheque discounting expenses and secondary freight etc. – Held that:- The appellant is paying duty following the same system as followed by M/s. Cadbury India Ltd. in respect of their own products - M/s. Cadbury India Ltd. pays duty at the price at which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etailed arguments were made, we consider that at this stage we may not be required to go into all these things because the principal question involved is whether Cadbury perk is wafer biscuit or not. We find that as submitted by the learned counsel, Hon ble High Court of Andhra Pradesh in the case of International Foods Vs. CCE, Hyderabad [1978(2) ELT (J50) (AP)] had taken a view that wafer is a kind of biscuit. The issue before the Hon ble High Court was whether wafer is a biscuit. Hon ble High Court came to the conclusion that wafer is a biscuit. There is no dispute as regards classification of Cadbury perk manufactured by the appellant and both sides agree that it is classifiable under 19 05 32 90. This heading comes under the general ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion, the decision of the Hon ble High Court taking the view that wafer is a biscuit and therefore in view of the fact that there is no dispute that the product is covered under the category of wafer in terms of classification of Central Excise Tariff, it may not be correct to take a view to deny the exemption that it is not a wafer biscuit. Therefore, we find that the appellant has been able to make a prima facie case for eligibility of exemption under Notification No.3/2006. 3. Coming to the valuation part, it was submitted that the appellant is paying duty following the same system as followed by M/s. Cadbury India Ltd. in respect of their own products. According to the appellant M/s. Cadbury India Ltd. pays duty at the price at which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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