9911796707
TMI Blog2015 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) against which the Revenue is in appeal in two cases. The reason for change in the stand by the Revenue in the subsequent proceedings has not been brought out clearly. There is no change in the process and it is only the change of interpretation without any additional evidence by the Revenue which resulted in confirmation of demands for the later periods. - there is no justification for the change in the Departments view and hold that there is no process amounting to manufacture in this case. Classification of Tamarind Paste/Concentrate - Held that:- It is clear from the flow chart explaining the processed undertaken by M/s Dabur there is no extraction of any material and certainly not from any vegetable source. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Technical), JJ. For the Petitioner : Shri M.S. Negi, Authorized Representative (DR) For the Respondent : Shri B.L. Narasimhan, Advocate ORDER Per. B. Ravichandran :- There are 7 appeals taken up together as the issue involved is same in all. Two appeals (E/2670 of 2006 and E/2671 of 2006) were filed by the Revenue and the remaining 5 appeals were filed by the party. The facts of the case in brief are that M/s Dabur India Limited are manufacturers of various Ayurvedic Medicaments and food preparations. They also produce and clear process Tamarind Paste to their other unit for manufacturer of Hajmola, Imli. They have been classifying the said Tamarind Paste under Chapter 20 clearing the same on payment of appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in FFE/Vacuum after Settling Cooling Packing in HDPE Drum with polylining 4. The Revenues contention is that the process which converts raw Tamarind to the Tamarind Concentrate or Paste will amount to manufacture. In the order dated 02/11/2007, the learned Commissioner (Appeals) concludes that from the process it is very clear that the raw Tamarind undergoes several transformations and losses its original identity. The final product is known by a different name and a different use as input for the manufacture of other goods. He proceeded further to state that reliance placed on earlier orders of Commissioner (Appeals) holding that the process undertaken with reference to said goods does not amount to manufacture will not help the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a process amounting to manufacture in respect of any goods is laid down by the Hon ble Supreme Court in the case of Delhi Cloth General Mills Ltd. vs. Union of India (supra). The Hon ble Supreme Court held as under :- 14. The other branch of Mr. Pathaks argument is that even if it be held that the respondents do not manufacture refined oil, as is known to the market they must be held to manufacture some kind of non-essential vegetable oil by applying to the raw material purchased by them, the processes of neutralisation by alkali and bleaching by activated earth and/or carbon. According to the learned Counsel manufacture is complete as soon as by the application of one or more processes, the raw material undergoes some change. To say ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... started with raw tamarind subjecting the same to the process of boiling, washing, filtering, squeezing, concentrating and finally packing of produce processed Imli paste. The process undertaken have not resulted in the tamarind losing its natural character, intended purpose of use and it is also not a new product of different category. The raw tamarind can very well be put into the same use as of tamarind paste/ concentrate except that the latter is more refined for uniform better usability. 7. The learned Counsel for M/s Dabur also relied on the Hon ble Supreme Courts order in the case of CCE, Mumbai vs. Laljee Godhoo Co. reported in 2007 (216) E.L.T. 514 (S.C.). In that case the Hon ble Supreme Court examined the processes undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Central Excise Tariff. The Revenues contention is that the same should be under Chapter 13 as vegetable extracts as it is nothing, but a simple extract made out of single herbal, namely, raw Tamarind. M/s Dabur contention is that the product is all along classified under Chapter 20 and there is no justification to call the same as vegetable extract. Further, no justification has been given by the Department for sudden change in the classification from Chapter 20 to Chapter 13. During the course of argument, the learned Counsel for M/s Dabur pleaded at length regarding the scope of Chapter 13 vegetable extract and contended that there is no extraction from any vegetable and there is no justification to call Tamarind paste as an extrac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
