2009 (8) TMI 98

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..... (which is residuary Entry) as contended on behalf of the assessee. – held that - the subject products are neither obtained by swelling or roasting of cereals nor are they made from cereals in grain form. They are made from cereals in grounded form. Hence, the impugned product will not fall in CSH 19.04. The statutory illustration is corn flakes. Now in the case of plane corn flakes which is obtai .....

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..... 08 - - - Dated:- 12-8-2009 - S.H. Kapadia and Aftab Alam, JJ. REPRESENTED BY : S/Shri H.P. Rawal, ASG, Ms. Binu Tamta, Rupesh Kumar, B.K. Prasad and B.V. Balaram Das, Advocates, for the Appellant. S/Shri Revinder Narain, Ms. Sonu Bhatnagar, Ms. Kanika Gomber and Rajan Narain, Advocates, for the Respondent. [Order]. - The short question which arises for determination in this Civil Ap .....

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..... es)' cereals [other than maize (corn)],; in grain form or in the form of flakes or other worked grains (except flour and meal), precooked, or otherwise prepared, not elsewhere specified or included 1904.10 - Put up in Unit Containers 1904.90 - Other CHAPTER 21: MISCELLANEOUS EDIBLE PREPARATIONS CHAPTER NOTE 10. Sub-heading Nos. 2108.91 and 2108.99 include sweet .....

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..... Analyzing Chapter Heading 19.04 we find that the said item covers food preparations obtained by swelling or roasting of cereals in the grain form, in the form of flakes or worked grain. It also covers corn flakes. 6. Having examined the process undertaken by the assessee herein, we find that the subject products are neither obtained by swelling or roasting of cereals nor are they made from cere .....

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..... above reasons, the subject product will not come in the first category of CSH 19.04. 8. It is well settled rule of interpretation that if a specific entry covers an impugned product then one need not go into the residuary heading. However, it is for the Department to show that "Cheese Masala Balls", "Cheese Puffs" etc. falls within 19.04. If the subject products do not fall in 19.04 then since .....

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