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TMI Blog2002 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... arch, 2000 on the appellants. 2.The appellants are engaged in the manufacture of various items viz. potato chips, masala balls, cheetos wheels and lehar kurkure. The dispute relates to classification of the items namely cheetos wheels and lehar kurkure. The appellants filed declaration wherein they declared these items classifiable under Heading 2108 of the CETA as namkeen and claimed exemption under Notification 5/99 from payment of duty. But the Revenue did not accept that classification and issued show cause notice to the appellants alleging that these items were classifiable under sub-heading 1904.10 of the CETA attracting duty @ 16% ad valorem. In that show cause notice, the duty demand for the period November, 1999 to March, 2000 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluded." The Heading, as is evident from its bare perusal, consists of two parts. The basic requirements for the application of the first part, are that the products must be (i) prepared foods, (ii) such food must be obtained by swelling or roasting and (iii) it should be obtained by swelling or roasting of cereals or cereal products. The second part of this Heading 19.04, specifies exclusion. It excludes the products prepared from corn, flour and meal. The contention raised by the learned SDR is that the products in question fall within the ambit of Heading 19.04. But if we examine the ingredients of these products in question which had been disclosed by the appellants, they do not satisfy the requirements of either of the two parts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and not obtained by swelling or roasting. 9.Even from the Explanatory Notes to Heading 19.04, of the HSN it is quite evident that this Heading does not cover prepared foods/cereal products obtained by the process other than swelling and roasting. This very view has also been taken by the Tribunal in T.T.K. Pharma Ltd. v. Collector of Central Excise 1993 (63) E.L.T. 446 and CCE, Lucknow v. Nektar Food Products [1996 (88) E.L.T. 421 (T) = 1996 (17) RLT 155]. In the latter decision, it has been made clear by the Tribunal that where several processes are involved and the prepared food is not obtained by swelling or roasting, it will go out of Heading 19.04 of the CETA and would be covered by Heading 2109.91 (corresponding to Heading 2108.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on are to be termed as namkeen and eligible for exemption from duty under Sl. No. 5 of Notification 5/99. 12.In CCE, Lucknow v. Tiemac Snack Food P. Ltd. [2002 (143) E.L.T. 325 (T) = 2002 (50) RLT 28], the classification of almost similar items/products (Monginis namkeen snack foods, peppy namkeen foods, rompa chompa golmol namkeen, hello namkeen snack foods) was sought by the Revenue under Heading 19.04 of the CETA, while the assessees wanted classification under Heading 21.08. The Tribunal after referring to both these Headings and the ingredients involved in the manufacture of the products, observed that the products were not classifiable under Heading 19.04 of the CETA, but under Heading 21.08. The ratio of the law laid down in that ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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