Commissioner Of Central Excise vs Alvin Caramel Colours (I) Pvt Ltd on 4 August, 2009
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ... Departmental : authorities?
====================================================
The Commissioner of Central Excise,
Aurangabad Appellants
Vs.
Alvin Caramel Colours (I) Pvt Ltd., Respondents
Appearance:
Shri.B.P.Pareira, JDR for Appellants
order :
(e) The whole sale pack in which the individual Toffy Max Caramel/Chocolate are packed carries, inter alia, the following declaration on it :
Wholesale
soya
sauce, an infusion of spices in vinegar, with added
salt, sugar, caramel and mustard), tomato ketchup
(a preparation made from tomato puree, sugar,
vinegar
emulsifiers (442, 476, 322), stabilisers
(414, 407) salts, raising agents (500, 503) caramel
(150C) and colours (102, 110, 122, 133) whereas their
other product ... flour, hydrogenated vegetable oils, starch,
emulsifiers (476, 442, 322), edible vegetable oil,
caramel (150C), salt and raising agents (500, 503). On
perusal of the above
order :
"(e) The wholesale pack in which the individual Toffy Max Caramel/Chocolate are
packed carries, inter alia, the following declaration on it :
Wholesale
Boiled sweets, whether or not filled kg. 30%
1704 90 30 --- Toffees, caramels and similar sweets kg. 30%
1704 90 90 --- Other
Boiled sweets, whether or not filled kg. 30%
1704 90 30 --- Toffees, caramels and similar sweets kg. 30%
1704 90 90 --- Other
colouring matter;
artificial honey, whether or not
mixed with natural honey; caramel
.
.
.
.
43. 3506 Prepared glues and other 35
prepared adhesives, not
elsewhere specified
against Splenda Sugar cube, Splenda sweetner in sachets and
against Foster Caramel Creme, caramel has been mentioned.
Further in citing judicial decisions reported
against Splenda Sugar cube, Splenda sweetner in sachets and
against Foster Caramel Creme, caramel has been mentioned.
Further in citing judicial decisions reported
