9911796707
TMI Blog2018 (5) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured by different manufacturers have different flavours and taste. The Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant. Appeal allowed - decided in favor of appellant. - Appeal Nos. E/51158-51160/2015-EX[DB] - Final Order Nos. 70838-70840/2018 - Dated:- 2-5-2018 - Hon ble Mr. Anil Choudhary, Member (Judicial) And Hon ble Mr. Anil G. Shakkarwar, Member (Technical) Shri R. Krishnan (Advocate) for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil Choudhary The above stated three appeals are arising out of common impugned Order-in-Appeal No. 10-12/CE/ALLD/2015 dated 20.01.2015. Two of the appeals pertain to unit located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther that since the biscuit packs carried information that the biscuit is best before eight months, cream also contained in the biscuits should be held to have shelf life of eight months. 3. Heard the learned counsel for the appellant who has submitted that the issue is no more res-integra in view of the various Final Orders passed and issued by this Tribunal including order issued by this Bench in respect of M/s Bhagwati Food Private Ltd. He has submitted a copy of Final Order Nos. 70409-70417/2016 dated 30.06.2016, passed by this Bench, in respect of appeal filed by M/s Bhagwati Food Pvt. Ltd. and others in Appeal Nos. E/51610-51618/2015 wherein rather a similar issue was raised in respect of sugar syrup captively produced and consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such creams are not available in the market at all 6. Thus, we find that the cream which is produced captively is having unique flavour, colour and taste and the cream biscuits manufactured by different manufacturers have different flavours and taste. The Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant. The reliance placed on some cream sold in bakeries without reference to their ingredients like colour, flavour and taste cannot be relied on to fasten duty liability on the appellant. In fact the Hon ble Supreme Court in Union of India vs. Sonic Electrochem Pvt. Ltd. reported at 2007 (145) ELT 274 (SC) has laid down the test that the product which is specially manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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