CCE Vs. NESTLE INDIA LTD.

JUDGEMENT

(1.) The issue involved in this appeal, filed by the Revenue is whether Pizza Tomato Base, manufactured by M/s. Nestle India Ltd., is classifiable under sub -heading 2103.90 of the Schedule to the Central Excise Tariff Act as decided by the Commissioner (Appeals) in the impugned order of under sub -heading 2103.10 as claimed by the Revenue.

(2.) We have heard Sh U. Raja Ram, learned D.R. for the Revenue and Sh. B.L. Narasimhan, Learned Advocate for the respondents. The learned D.R. submitted that as the label on the goods mentions the name of the product, Pizza Tomato Base and the name of the respondents, M/s. Nestle India Ltd., these clearly establish a connection between the product and the manufacturer and as such falls wherein the mischief of the definition of the brand name as given in Note 8 to Chapter 21 of the Tariff. He relied upon the decision in the case of CCE., Meerut Vs. Tarai Foods Ltd., 2000 (121_ ELT 215 (T) wherein the French Fries cleared in unit packings of 1 kg. with the legand "Quick Frozen French Fries, Tarai Foods Ltd." were held to be liable to duty under sub -heading 2001 -90. On the other hand, Sh. B.L. Narasimhan, Learned Advocate, submitted that the issue stands decided by the decision of the Tribunal in the case of Dabur India Ltd. Vs. CCE, 2003 (158) ELT 604 (T).

(3.) We have considered the submissions of both the sides. We agree with the learned Advocate that the issue stands decided by the Tribunal in the case of Dabur India Ltd. (supra). The Appellant Tribunal in the said decision has held as under : "We further find that as per rule 23C of Prevention of Foods Adulteration Rules, 1955, it is mandatory to mention the name and complete address of the manufacturer on every package of foods. From the label, we find that there is not insignia of Dabur on the lable and only the name of Dabur India Ltd. is mentioned as manufacturer of the goods which is essential as per the provisions of Prevention of Food Adulteration Rules, 1995. Therefore, merely mentioning the name of Dabur Food Ltd. as manufacturer cannot be made basis for classifying the goods under heading 2001.10 of the Central Excise Tariff which covers preparation of vegetable fruit, etc. put up in a Unit container and bearing a brand name. The impugned order is set aside and the appeal is allowed."