9911796707
TMI Blog2007 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... cereals under Chapter Heading 19.04. According to the appellant 'puffs' from cereals fall under Chapter Heading 21.07 (Edible preparations). 2. The assessee manufactures 'puffs' from cereals namely wheat and soya nuts. The said product is packed in unit containers and supplied to Integrated Child Development Scheme (for short 'ICDS') in Haryana. 3. On 21-3-1997 a show cause notice was issued by the Department raising a demand on the assessee for mis-declaration of the said products as 'chabena/prasad'. In the said show cause notice it was further alleged that the products were sold under the brand name 'bonton'. Under the said show cause notice it was also alleged that the said 'puffs' were sold in the market as breakfast cereals, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. For the same period we quote hereinbelow Chapter Heading 21.07: "CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS Notes: 1 to 4. xxx xxx xxx 5. Heading No. 21.07, inter alia, includes: (a) protein concentrates and textured protein substances; (b) preparations for use, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption; (d) powders for table creams, jellies, ice creams and similar preparations, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e No. 2/1994 dated 1-3-1994. We quote hereinbelow Item No. 25 of General Exemption No. 84 vide Notification No. 2/1994. "GENERAL EXEMPTION NO.83 Effective rate of duty for certain specified goods of Chapters 4 to 22. - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table hereto annexed and falling under the Chapter or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... US EDIBLE PREPARATIONS Notes: 1 to 8. xxx xxx xxx 9. Heading No. 21.08, inter alia, includes: (a) protein concentrates and textured protein substances; (b) preparations for use, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption; (d) powders for table creams, jellies, ice creams and similar preparations, whether or not sweetened; (e) flavouring powders for making beverages, whether or not sweetened; (f) peanut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m soya nuts are concerned there is no finding as to the quantity of puffed soya nuts sold by the assessee during the above period to ICDS, Haryana and the quantity of the said - product sold by the assessee during the said period to public schools and five star hospitals. There is also no finding as to whether 'puffed soya nuts' were sup- , plied to ICDS, Haryana under the brand name 'bonton' or whether they were supplied without any brand name being affixed to the unit containers. These questions are important since the entry 2108.91 refers to nil rate of duty for "Other Edible Preparations" as long as the product is supplied without a brand name. These questions are also important to be decided particularly since the General Exemption No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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