NESTLE INDIA LTD. Vs. CCE

JUDGEMENT

(1.) APPELLANTS filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) HEARD both sides.

(3.) THE appellants are engaged in the manufacture of gravy sauces and claimed classification of gravy sauces under Sub -heading 2103.11 of the Central Excise Tariff. Show cause notice was issued to the appellants for reclassification of the product in question under Sub -heading 2107.01 of the Central Excise Tariff. The Adjudicating Authority confirmed the classification as proposed in the show cause notice and also confirmed the demand of duty. Appellants filed the appeal before the Commissioner (Appeals) and the same was dismissed.