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TMI Blog2017 (10) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondent-assessee is engaged in the manufacture of 'CRAX Corn Rings' & 'Natkhat Wheat Puffs' and claimed classification of the same under sub heading No.19059030 of the Central Excise Tariff Act, 1985 as 'extruded or expanded products, savoury or salted', attracting Nil rate of duty. In this regard, the respondents vide their letters dated 17.12.2007 and 20.12.2007 addressed to the Assistant Commissioner, Central Excise, Div.-I, Ghaziabad with a copy of the same to the Range Superintendent, submitted that with effect from 1st December, 2007, they are classifying their said products under Tariff Sub-Heading No.19059030 and consequently, no duty is payable on the same. But according to the department, these products i.e. 'CRAX' & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns (maize, wheat, rice barley etc.) which have been made crisp by swelling or roasting. They are mainly used, with or without milk, as breakfast foods. * This group also includes similar food stuffs obtained, by swelling or roasting, from flour or bran. * This group further includes crisp savoury food products, obtained by submitting moistened cereal grains (whole or in pieces) to a heating process which makes the grains swell, these being subsequently sprayed with a flavouring consisting of a mixture of vegetable oil, cheese, yeast extract, salt and monosodium glutamate. Similar products made from dough and fried in vegetable oil are excluded (Heading 19.05). Thus, as per the Central Excise Tariff Heading 19.04 as well as the HSN Expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with oil and flavouring and then packed. The processes involved are termed as 'blending (blending of raw materials in blender), 'extrusion', drying (reducing moisture contents), 'seasoning application' and 'packing'. In the process of extrusion, blended material is fed through the feeding hopper into the extruder cooker, where the material is mixed with a controlled quantity of water through a doser at one end and is subjected to heat and pressure; the thermo regulation system applied to independent zones of the barrel (extruder) which allows a perfect control of processing and then the dough is cooked which is pressed out through a die of required shape; due to restriction of die, the dough expands; thereafter it is cut to required length ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreover, there is nothing on record to suggest if these are known in the market as roasted products like corn flakes. Rather, they are sold in the market as Namkeen Snacks ready to eat. Therefore, apparently, they do not satisfy the requirement of Heading 19.04 of the CETA." Besides, the Hon'ble CESTAT, in the case of Frito Lay India V/s CCE, Pune - 2007 (207) ELT 560 (Tri.-Mum.), relying upon the case law of CCE V/s Tiemac Snacks (P) Ltd., supra took a similar view. The ingredients of the product (Cheetos X & O) and manufacturing process (viz. Process of blending, extrusion, drying and seasoning application etc.) involved in the case law of Frito Lay India, supra, are almost similar to the appellant's case. Further, with regard to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue-appellants have preferred present appeal before this Tribunal. 4. Heard the parties. 5. The learned Counsel for the respondent has stated that the Department has not accepted the order of this Court in the case of Frito Lay India (supra) and challenged the same before Hon'ble Supreme Court, but Hon'ble Supreme Court has dismissed the appeal of Revenue in the Case of Commissioner of Central Excise, Pune-III Vs Frito Lay India reported at 2009 (242) E.L.T. 3 (SC). Therefore, he prays for dismissal of this appeal. 6. Having considered the rival contentions and in view of the decisions of this Tribunal and Hon'ble Supreme Court in the case of Frito Lay India (supra), we dismiss the present appeal of revenue. The respondent will be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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