LAWS(BOM)-2005-10-111

KELLOGG INDIA PRIVATE LIMITED Vs. UNION OF INDIA

Decided On October 13, 2005
KELLOGG INDIA PRIVATE LIMITED Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) This petition filed under Article 226 of the Constitution of India arises out of dispute between the petitioners and the Central excise Department (respondents herein) , which centers around the question: whether the product of the petitioners, viz. "chocos" is classifiable under Chapter Sub-heading No. 1904.10 or Chapter Sub-heading No. 1804. 00 of the Tariff Act factural Background :

(2.) Filtering out unnecessary details, the factual background relevant to the present dispute is as follows:

(3.) The petitioner No. l - M/s. Kelloggs India Private Limited is engaged, inter alia; in manufacture of excisable goods falling under the Central Excise tariff Act, 1985 ("tariff Act" for short).