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TMI Blog2018 (1) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... assification proposed by the department. Presently, the department proposes to classify Bajji Bonda Mix and Adai Mix under Chapter 2108 / 2106. Thus, the allegation in the show cause notice with respect to Bajji Bonda Mix and Adai Mix is whether it would fall under 2108 or 9, whereas the Tribunal in the case of Eastern Condiments Pvt. Ltd. [2015 (6) TMI 1014 - CESTAT CHENNAI] has held them to be under Chapter 2103 9040. Thus, in view of the settled legal position in the case of Eastern Condiments Pvt. Ltd. [2015 (6) TMI 1014 - CESTAT CHENNAI], we do not find any merit in the ground raised by the department in the present appeals. Time Limitation - Held that: - since the issue is of classification, which is an interpretational one, and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y taken the view that Bajji Bonda Mix and Adai Mix would fall under edible food preparation only after flour process and those are classifiable under Chapter 11 as products of milling industry as major portion of the mixes are rice flour, gram flour, flours of different dhalls in a mixed condition being predominant and also as a product could not be shown as a product not elsewhere specified as required under the residual heading of 2108 / 2016 of CETA, 1985. That this view taken by the Commissioner (Appeals) is erroneous since Chapter 11 covers only the flour / grouts being in the nature of food preparation to be consumed after process like frying. The classification adopted by the adjudicating authority is the correct one. With regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the said decision, the allegation was that these items would merit classification under 21039040. The coordinate Bench of the Tribunal held idly chilli powder classifiable under Chapter 9. The appellants therein had accepted the classification of Bajji Bonda Mix and Adai Mix as 2103 9040 alleged by the department in the said case. Presently, the department alleges the very same Bajji Bonda Mix and Adai Mix to fall under 2108 / 2106 which is contradictory stand taken by the department. He submitted that the respondent has correctly classified the product idly chilli powder under Chapter 9 and the Bajji Bonda Mix and Adai Mix under Chapter 11 which has been rightly upheld by the Commissioner (Appeals). 4. Heard both sides and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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