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TMI Blog2024 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case and the appropriate classification of the good by the appellant is 210690 which is enumerated at Sl. no. 37 of the notification and same is having nil duty. Therefore, as contents of the notification are very clear and applicable to the facts of the case, in that circumstances, it is held that the classification of the goods in question is TSH 210690 and appellant is entitled to benefit at notification no. 12/2012 CE dated 17.3.2012 at serial no. 37 thereof. The demand of duty on the issue of classification is not sustainable against the appellant - As demand already been set aside no penalty is imposable on the appellant - appeal allowed. - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CBEC notification No. 49/08-CE(NT) dated 24.12.2008 was erroneous and valuation of the said goods should have been read under Section 4 of the Act and duty of the Excise paid accordingly which is not done. Therefore, the demand is sustainable. 6. It was also alleged that benefit of Notification 12/2012 CE dated 17.03.2012 was not available to the appellant since the goods were cleared in sealed containers. Therefore, another Show Cause Notice on 27.01.2014 was issued to deny the benefit of Notification no. 12/2012 CE, dated 17.03.2012 for the period January, 2013 to November, 2013. 7. The matter was adjudicated and demand proposed in the Show Cause Notice was also confirmed. 8. Against the said order the appellant is before us. 9. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and subject to the condition annexed to the said Notification. Exemption and effective rate of duty for specified goods of Chapters 1 to 24 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from so much of the duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods Rs. 750 per MT 16. 1704 90 Sugar confectionery (excluding white chocolate), not containing cocoa 8% 17. 1902 (except sub-heading 1902 40) All goods Nil 18. 1905 31 00 or 1905 90 20 Biscuits 8% 19. 1905 32 19 or 1905 32 90 Wafer biscuits 8% 20. 1905 90 10 Pastries and cakes 8% 21. 18, 19, 20, 21 or 22 Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines Nil 22. 20 All goods Nil 23. 2102 Yeast Nil 24. 2103 Sauces, ketchup and the like and preparations therefor Nil 25. 2104 Soups and broths and preparations therefor Nil 26. 2105 00 00 All goods Nil 27. 2106 90 30 Scented supari, where the retail sale price is declared on the package and such retail sale price does not exceed Re. 1 per package. Explanation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from one or more factories upto aquantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year. Nil 37. 2403 10 31 All goods Rs. 6 per thousand 38. 2403 10 39 All goods Rs. 15 per thousand 39. 2403 91 00 All goods, not bearing a brand name Nil 40. 2403 99 90 Other manufactured tobacco and manufactured tobacco substitutes, not bearing a brand name 16% Explanation. - For the purposes of this notification, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at State Fertilizer Company Vs. Collector of Central Excise 1997 (91) ELT Page 3 (SC). 21. He further submits that from the Tariff item 2106 it would be seen that the same covers Food Preparations not elsewhere specified or included . Whereas TSH 21061000 relates to Protein concentrate and textured protein substances , TSH 210690 covers all other goods classifiable under Tariff Heading 2106. It is in this context that Sl. No. 37 of the said notification provides that the specified goods stated therein are classifiable under TSH 210690 and are exempt under the said notification without any condition. 22. Therefore it is his submission that impugned order is to be set aside. 23. Ld. Authorized supported the impugned order. 24. Heard the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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