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TMI Blog2017 (10) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods, it is clear that on both products, the word "Namkeen" is clearly declared. Therefore, the product in the common parlance is bought and sold as "Namkeen" only. The product "Cheeselings" and "Musst Bites" are covered under Sr. No. 29 of the exemption N/N. 3/2006-C.E dated 01.03.2006 - the exemption is eligible to the appellant's product. Appeal allowed - decided in favor of appellant. - E/747/08 - A/90159/17/EB - Dated:- 18-10-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Ms. Aparna Hirandagi, Advocate for the appellant Shri N.N. Prabhudesai, Supdt. (AR) for the respondent ORDER Per : Ramesh Nair The issue involved in the present case is that whether the goods manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority decided that it should be covered under Sr. No. 30 of the notification wherein 8% duty was prescribed. In this regard, she placed reliance on the Board circular no. 841/18/2006-CX dated 06.12.2006 wherein the Board has clarified that the same goods covered in both entries sr. No. 29 and 30. However, Board has clarified that if the goods are in the form of ready to eat packaged food falling under 2106 9091 which are not covered under description at sr. No. 29 then only the effective rate of duty will be 8% as provided under sr. No. 30. She submits that as per this Board circular since their product manufactured and sold as Namkeen is clearly covered under Namkeen and if not, under Namkeen it is under similar edible prep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 (77) ELT 485 (SC) Mysore Metal Industries - 1988 (36) ELT 369 (SC) Motiram Tolaram Vs. UOI - 1999 (112) ELT 749 (SC) 4. We have carefully considered the submission made by both sides. We find that the products in question are Cheeselings and Musst Bites . Though these products are not fried items but sold as Namkeen. There is no definition of Namkeen . Therefore, it cannot be concluded on the basis that whether the goods is a fried one or otherwise. In such case, the principle of common parlance has to be applied. From the package of the goods, it is clear that on both products, the word Namkeen is clearly declared. Therefore, the product in the common parlance is bought and sold as Namkeen only. Even if it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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