9911796707
TMI Blog2002 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ns not elsewhere specified or included, with brand names as (1) Monginis namkeen snack foods, (2) Peppy namkeen snack foods, (3) Rompa chompa golmol namkeen, (4) Hello namkeen snack foods and (5) Piknik fried namkeen snack foods. 3.The issue in the present appeal relates to the classification of these products. According to the Revenue, these products are classifiable under Heading 19.04, while the plea taken up by the respondents is that these are classifiable only under Heading 2108.99. The Assistant Commissioner accepted the classification as propounded by the respondents, through the Order-in-Original dated 27-10-99 and his said order had been confirmed by the Commissioner (Appeals) through the impugned order. 4.The Revenue has come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first product as displayed on the container by the respondents, are rice meal, gram meal, corn meal, potato powder, edible oil, salt, spices and condiments with added flour. While the ingredients of the second product, are potato granules, corn grits, vegetable oil, spices, salt and sugar. Obviously, in both of these products, the ingredients are not confined to cereals or cereal products. They contain pulses meal and vegetable powder apart from oils, etc. Secondly, they are not obtained by swelling or roasting. The ingredients of both these products are subjected to dehydration only by air heating to remove extra moisture, and no further heating is done in an oven or by open fire, for the purpose of roasting, as is evident from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of product No. 1 i.e. Monginis and is close to Cheese ball namkeen product, it is also not obtained by swelling or roasting and as such, does not fall under Heading 19.04 of the CETA. 12.The fifth product Piknik fried namkeen snack foods, is prepared from flours of rice/wheat and potato, refined vegetable oil, salt, added flours and anti-oxidants as detailed by the respondents and not disputed by the department. This product cannot be brought under Heading 19.04 of the CETA for two reasons. Firstly, it contains potato flour also apart from refined vegetable oil, etc. and is not made from cereal or cereal products alone. Secondly, it is a fried product and is not obtained by selling or roasting. Moreover for bringing the product under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed the classification of this product under Heading 19.04 of the CETA. But this circular is of no avail to the department in the present case, as none of the products in question satisfy the ingredients of any of the two parts of this heading, referred to above. 13.Coming to Heading 21.08 under which the products in dispute had been classified by both the authorities below, it is an omnibus heading covering all kinds of edible preparations, not elsewhere specified or included. Note 9 to Chapter 21 provides an inclusive definition of this heading and covers preparations for use either directly or after processing, for human consumption. The products mentioned in Note 9 are illustrative only and do not restrict the scope of this headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et vide Notification No. 5/98-C.E., dated 2-6-98 at the rate of 8% adv. They also filed classification declaration with effect from 1-6-98 which was valid up to 16-7-98. Thereafter, when all the goods under this sub-heading were exempted from duty vide Notification No. 17/98, dated 17-7-98, the respondents again filed fresh declaration effective from 17-7-98. The description of the products in the classification lists filed during the years 92 to 94 and in the classification declarations filed w.e.f. 1-6-98 and 17-7-98 respectively, remained the same i.e. Namkeen ready to eat snack foods. When there had been no change in the description and ingredients of the products of the respondents, the classification of which the department for severa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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