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S. H. KAPADIA, B. S. REDDY
Amrit Agro Industries LTD. – Appellant
Versus
Commissioner of Central Excise, Ghaziabad – Respondent
JUDGMENT:
KAPADIA, J.
Civil Appeal Nos. 8595-8596/2001:
These civil appeals are filed by the assessee under section 35L of the Central Excise Act, 1944 against decision dated 10.9.2001 passed by CEGAT. The short question which arises for determination is the classification of roasted peanuts and moongfali masala mazedar under the Schedule to the Central Excise Tariff Act and consequential demand for duty of excise. The Appellant-assessee manufactures namkeens like aloo bhujia, chholey masala, roasted peanuts and moongfali masala mazedar. Appellant claims that all the four items fall under Heading 21.08 as Namkeen. The Appellant claims that accordingly all the four items are exempted vide Notification No. 4/97-C.E. dated 1.3.1997. In that declaration/classification with effect from 1.3.1997, they declared all the above items as namkeens. They relied upon Heading 21.08 which refers to namkeens such as bhujia and chabena. The Appellant started production of two out of four items abovementioned, namely, roasted peanuts and moongfali masala mazedar only in July and September, 1997 respectively. Prior to the above dates, they were in the business of manufacturing chholey masala and aloo bhu
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