2008 (8) TMI 106

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..... be said that the Rice Flakes have been pre-cooked or otherwise prepared - held that if the processes undertaken are not what is beyond mentioned in Chapter 11, then the item cannot come under Chapter 19 - item would be correctly classifiable u/ch 11.06, not under 19.04 as edible and eatable
Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri A.K.J. Nambiar, Advocate, for the .....

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..... of SSI Exemption Notification has also been denied on the ground that the value of all the other products, which are not excisable, also has to be included in computing the aggregate value of clearances. On that ground SSI Exemption has also been denied. The duty has been demanded under Section 11AC and further interest has been demanded. Equal penalty under Section 11AC has been levied and class .....

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..... th Matta and White, the SCN proposes the classification under CET 1904.10.90. The process of manufacture as given in the SCN agrees with that furnished by the noticee. They have not specifically disputed the proposed classification. There is much difference between this product and other products dealt with above. These flakes are edible and eatable as such and widely used/offered as "Prasada" in .....

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..... same issue has been elaborately discussed in the case of Bhagyalakshmi Poha Industries v. CCE, Bangalore-III in the Final Order Numbers. Here, the product is exactly the same. In that decision the item was known as 'Avalakki' or 'Aval' but here it is given the name Rice Flakes. But the process of manufacture is the same and it appears that this item is same as the goods mentioned in the other dec .....

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..... rocess is nothing but soaking in the paddy in water then afterwards roasting it, pressing it between rollers and removal of the husk. No such of imagination this process can be called pre-cooked. In view of this, we do not find any merit in the classification decided by the Commissioner. We set aside the impugned order of the Commissioner and hold that the item would be correctly classifiable unde .....

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