CCE, CHANDIGARH Vs. DABUR INDIA LTD.
LAWS(CE)-2015-7-62
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 22,2015

Cce, Chandigarh Appellant
VERSUS
DABUR INDIA LTD. Respondents


Referred Judgements :-

CCE,MUMBAI VS. LALJEE GODHOO AND CO. [REFERRED TO]
UNION OF INDIA VS. J G GLASS INDUSTRIES LIMITED [REFERRED TO]


JUDGEMENT

B.RAVICHANDRAN,MEMBER (T) - (1.)There are 7 appeals taken up together as the issue involved is same in all. Two appeals (E/2670 of 2006 and E/2671 of 2006) were filed by the Revenue and the remaining 5 appeals were filed by the party. The facts of the case in brief are that M/s. Dabur India Limited are manufacturers of various Ayurvedic Medicaments and food preparations. They also produce and clear process Tamarind Paste to their other unit for manufacturer of Hajmola, Imli. They have been classifying the said Tamarind Paste under Chapter 20 clearing the same on payment of appropriate duty, if any, leviable thereon. In 2003 consequent on an audit conducted, the Department initiated action to change the classification from Chapter 20 to heading 1301.10. Various show cause -cum -demand notices were issued covering the period 16/12/99 to 31/12/2010. The demands were confirmed and on appeals the learned Commissioner (Appeals) vide his order dated 08/5/2006 covering the period 16/12/99 to 30/09/2004 set aside the original order and allow the parties appeal. The Revenue is before us aggrieved by this order of Commissioner (Appeals).
(2.)For the demands covering the period 01/10/2004 to 31/12/2010 the confirmation of demands and penalties imposed were upheld by the learned Commissioner (Appeals) in his various appeal orders. M/s. Dabur India Limited are in appeal before us in respect of these Commissioner (Appeals) orders. The issues for decision in these appeals is whether or not the Tamarind Paste/concentrate cleared by M/s. Dabur India Limited is arising out of process amounting to manufacture and the correct classification of the said product.
(3.)The issue regarding whether the process undertaken by M/s. Dabur amounts to manufacture or not can be taken up first. There is no dispute regarding the process undertaken by them. The process flow chart for production of processed Tamarind Paste is as below: -
Boiling of Raw

Tamarind/Imli in Tilting Pan

Washing & Filtration of

Material

Squeezing of material

Filtration of material

Concentration in

FFE/Vacuum after Settling

Cooling & Packing in HDPE

Drum with polylining

;


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