Case Law Details
Ameya Foods Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Chennai held that the Savoury Oats / Silk Oats are classifiable under Chapter Heading 1104 12 00 attracting NIL rate of duty and the Muesli is classifiable under Chapter Heading 1904 10 90.
Facts- The appellant M/s. Ameya Foods is engaged in the manufacture and clearance of excisable goods viz. Masala & Coriander Oats and Curry & Pepper Oats (Savoury Oats), Silk Oats (Sweet Oats), and Muesli.
The appellant contended that Savoury oats and silk oats are classifiable under CETH 1104 12 00 and attracts ‘nil’ rate of duty. According to appellant, the other product, Muesli was classifiable under CETH 190410 90 and attracts 6% of duty. After scrutiny of the agreements and analyzing the process of manufacture the department was of the view that Savoury Oats and Silk Oats are classifiable under CETH 1904 20 00 attracting @ 12% duty and that Museli is also classifiable under CETH 1904 20 00 attracting @ 12% duty.
Show cause notices for the different periods were issued to the appellants, inter alia, proposing to demand duty on Savoury Oats, Silk Oats and Muesli along with interest and for imposing penalties. After due process of law, the authorities below confirmed the demand along with interest and imposed penalty. Aggrieved, the appellants are now before the Tribunal.
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