COMMISSIONER OF CENTRAL EXCISE Vs. AMRIT FOOD

JUDGEMENT

(1.) THE classification of the two products of the Respondent -assessee is the issue which arises for consideration in the present appeal. These are milk shake mix and soft serve mix. The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT) has classified these products under Chapter sub -heading 0404.90 accepting the contention of the Respondent -assessee in this behalf, [2006 (202) E.L.T. 545 (Tribunal)]. However, the endeavour of the Appellant -Revenue is to have the same covered under Chapter sub -Heading 1901.19.

(2.) THESE two entries, viz., 04.04 and 19.01 reads as under: - -

(3.) ON the aforesaid basis, we have to determine as to whether it falls in one or the other competing entries mentioned above.