COMMISSIONER OF CENTRAL EXCISE Vs. FRITO LAY INDIA

JUDGEMENT

(1.) The short question which arises for determination in this Civil Appeal filed by the Department is: whether the subject product "Cheetos Masala Balls", "Cheetos Cheese Puff" and "Cheetos X & O" is classifiable under Chapter Sub Heading 1904.10 (CSH) as is contended on behalf of the Department; or whether it falls under CSH 2108.00 (which is residuary Entry) as contended on behalf of the assessee.

(2.) Heard both sides. At the outset, it may be stated that in this Civil Appeal we are concerned with the period December 2003 to August, 2005.

(3.) For the sake of convenience we quote hereinbelow the relevant provisions : "CHAPTER 19 Preparations of Cereals, Flour, Starch or Milk; Pastry Cooks' Products <FRM>JUDGEMENT_1605_TLPRE0_2009_1.html</FRM>