9911796707
TMI Blog2024 (6) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... or not - benefit of Sr No.10 of N/N. 2/2011-C.E. dated 01.03.2011 as amended - HELD THAT:- The issue with regard to availment of the benefit of exemption Notification No. 3/2006-C.E. dated 01.03.2006 is no more open for any debate, in view of the final Order passed by this Tribunal in the case of the appellants themselves, PARLE PRODUCTS PVT. LTD. VERSUS CCE, MUMBAI-IV [ 2017 (10) TMI 1182 - CESTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hocolates, etc. The appellant also manufactures Cheeslings and claimed classification under Tariff Item 21069099 of the first schedule to the Central Excise Tariff Act, 1985. The appellant had claimed the benefit of Notification No. 3/2006-C.E. dated 01.03.2006, wherein at Sr. No.29, Nil rate of duty was prescribed for edible preparation in ready for consumption form (Namkeen). The classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.63,37,424/- along with interest and also imposed equal amount of penalty on the appellant. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 3. We find that the issue with regard to availment of the benefit of exemption Notification No. 3/2006-C.E. dated 01.03.2006 is no more open for any debate, in view of the final Order No. A/90159/17/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 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 is assumed that it is not Namkeen but the entry no. 29 covers not only Namkeen but also similar preparations. Entry no. 29 reads as under:- S. No. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our above discussion, the exemption is eligible to the appellant's product. The impugned order is set aside and the appeal is allowed. 4. In view of the settled position of law, we do not find any merits in the impugned order, insofar as it has confirmed the adjudged demands on the appellant. Therefore, the impugned order is set aside and the appeal is allowed in favour of the appellant. (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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