LAWS(CE)-2004-2-247

DABUR INDIA LTD. Vs. CCE

Decided On February 19, 2004
DABUR INDIA LTD. Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) THE issue involved in these 3 appeals, filed by M/s. Dabut India Ltd., is whether Vegetable Pastes manufactured by them are classifiable under Heading 2001.10 of the Schedule to the Central Excise Tariff as claimed by the Revenue or under Heading 2001.90 as claimed by the Appellants.

(2.) SHRI Rajesh Chibber, learned Advocate, submitted that the issue involved in these appeals has already been decided by the Tribunal in their own case vide Final Order No. A/484/2003 -NRB dated 17.7.2003 holding the merely mentioning the name of Dabur Foods Ltd. on the label connot be made basis classifying the goods under Heading 2001.10 which covers preparation of vegetable fruits, etc. put in a Unit container and bearing brand name.

(3.) ON the other hand Shri Vikas Kumar, learned D.R., submitted that on the packing of the goods weighing 1 kg. the following words were mentioned: