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Documents citing Commissioner Of C. Ex., Lucknow vs Tiemac Snack Food Pvt. Ltd. on 18 March, 2002

Pepsi Foods Ltd. vs Commr. Of Cus. And C. Ex. on 26 September, 2002

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 case squarely covers the items/products of the appellants for classification under Heading 21.08 of the CETA. Even the learned SDR has not disputed this position.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 1 - Full Document

Frito-Lay India vs Commissioner Of Cen. Excise on 10 November, 2006

4. We also see force in the appellants' submission that since both products contain not only cereals like corn meal or rice meal but also gram flour, wheat fibre etc. their classification under heading 19.04 is ruled out in the light of the Tribunal's order in CCE, Lucknow v. Tiemack Snack Food Pvt. Ltd. , wherein, the Tribunal has held that Piknik fried namkeen snack food containing potato flour in addition to refined vegetable oil, rice flour etc. was not classifiable under Heading 19.04 as it was not made from cereal or cereal products alone, and upheld the Commissioner's order classifying the product under Heading 21.08. It is also pertinent to note that the earlier stand of the department was that the process of manufacture undertaken by Tiemac Snack Food Pvt. Ltd. was the same as that undertaken by the appellants herein. The comparison of the manufacturing process would also confirm the same.
Customs, Excise and Gold Tribunal - Mumbai Cites 3 - Cited by 1 - Full Document
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