Supreme Court of India
Frozen Foods Pvt. Ltd. vs Collector Of Central Excise, Pune on 8 January, 1998
Equivalent citations: 1998(98)ELT295(SC), (1998)2SCC460
Bench: B.N. Kirpal, V.N. Khare
ORDER
1. The question involved in this appeal is as to under what entry does the product, sold under the brand name of "Surje" which is a dietary supplement of superior proteins, fall. According to the appellant, this product would come under Heading 04.04, whereas according to the Department, it will fall under Heading 21.07.
2. The Tribunal by a detailed order, having considered all the contentions of the parties came to the conclusion that the product in question would come under the Heading 21.07. Learned counsel for the parties have taken us through the relevant portions of the Tribunal's decision and also the entries in question and in our opinion in this particular case, we see no reason to interfere with the order of the Tribunal. The appeal is accordingly dismissed. However, there will be no order as to costs.