DABUR INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) Appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the vegetable pastes manufactured by the appellants cleared in institutional packs are classifiable under Heading 2001.10 of Central Excise Tariff on the ground that the goods were cleared under their Brand name.

(2.) Brief facts of the case are that appellants are engaged in the manufacture of Food paste like Ginger, Garlic, Green Chilly etc. The appellants were clearing the same in bottles/pouches of different assignments with insignia of Dabur and claiming the classification of these products under Heading 2001.10 of the Central Excise Tariff. The appellants were also clearing the same products in bulk packages and these packages were not marketed with insignia of 'Dabur'. On these packages, the name of Dabur Food Ltd. was mentioned as manufacturer of the food product. The appellants claimed the classification of these goods under Heading 2001.90 of the Central Excise Tariff. A show cause notice was issued to the appellants for re -classifying these goods under Heading 2001,10 of Central Excise Tariff on the ground that these were cleared under the Brand name of 'Dabur'.

(3.) Heard both sides.