S.K. INDUSTRIES Vs. C.C.E.

JUDGEMENT

(1.) Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals).

(2.) The respondents are engaged in the manufacture of MILK -N -NUT and claimed the classification under Chapter heading No. 2001 -10 of the Central Excise Tariff. A show cause notice was issued to the respondent for re -classification of the product under heading 1704.90 of the Central Excise Tariff as Sugar confectionery.

(3.) The Commissioner (appeals) in the impugned order after relying upon the decision of the Tribunal in the case of Collector of Central Excise, Bangalore, Vs. Anita Sausages and Foods (P) Ltd., reported in 1999 (105) ELT 410 (Tribunal) and Central Board of Excise and Customs Circular Dated 19.7.1987 held that the product in question is classification under Chapter heading 2001.10 as preparation of vegetable, fruits and nuts.