platinum
catalyst into reactivated platinum catalyst will not bring about a
new product in existence with a different name, character or use.
This is the essence ... judgments.
8
a. In the case of Union of India Vs. Parle Products
contract manufacturer of 'biscuits' for M/s
Parle Products Pvt Ltd which are exempt from duty of central excise
as per notification ... discontinued payment of duty on advice from their client, M/s Parle
Products Pvt Ltd. For the sweetening of 'biscuits', the addition
submission. The admitted procedure adopted by the appellant
in manufacturing his final product i.e. sponge iron is that the
appellant procures iron ... Apex Court in the case of Union
of India vs. Parle Products Ltd. - 1994 (74) ETt 492 and
also in a prior case titled
Bhide 1977 (1) ELT J34; UOI Vs. Parle Product Ltd. 1994 (74) ELT 492 (SC); Ujagar Prints 1988 (38) ELT 535 (SC) and Pawan Biscuits
relied on the decision of this Tribunal in the case of
Parle Product Pvt. Ltd. vs. Commissioner of Central Excise, Mumbai
present appeals relates to the correct
classification of the appellant‟s product "Parle 2-in-1
Eclairs". Whereas appellant have claimed the
classification
printed sheet has a different use and
marketability, the same is distinct product. This submission stand
negated in view of all the above judgments ... used other than
'parle' hence view was taken that being specific use, it is a distinct
product, which is not the case here
payment of duty on final products i.e. biscuits, based
on MRP/RSP of M/s. Parle. The MRP/RSP declared by M/s. Parley ... relation to manufacture of final products and clearance of finished
goods from M/s. Parle. It is the case of the appellant that Notification
denied on the ground that Limca Flavours & Fragrances Ltd., Parle Exports Ltd. and Parle International Ltd. have deliberately fragmented the activity of manufacture ... held that the clearances of Limca Flavours & Fragrances Ltd., Parle Exports Ltd. and Parle International Ltd. cannot be clubbed together for the period
Crown Corks issued by the
appellant for production are more than as per the formula of concentrate
production of essence/concentrate, but the essential input ... made to ascertain the
fact how much bottles were sent for production and how much bottles of
finished goods were received. The whole case
