The Appellant assessee manufactures namkeens like aloo bhujia, chholey masala, roasted peanuts and moongfali masala mazedar.
Therefore, in the present civil appeals there is numberdispute regarding chholey masala and aloo bhujia.
Appellant claims that all the four items fall under Heading 21.08 as Namkeen.
It is the case of the Department that chholey masala and aloo bhujia fall under Chapter 21, but number roasted peanuts and moongfali masala mazedar.
4/97 C.E. dated 1.3.1997.
It is the case of the Department that roasted peanuts and moongfali masala mazedar are the two items which do number fall under Heading 21.08.
It is the case of the Department that Chapter 21 deals with Miscellaneous Edible Preparations.
The Appellant claims that accordingly all the four items are exempted vide Notification No.
Prior to the above dates, they were in the business of manufacturing chholey masala and aloo bhujia.
The Appellant started production of two out of four items abovementioned, namely, roasted peanuts and moongfali masala mazedar only in July and September, 1997 respectively.
They relied upon Heading 21.08 which refers to namkeens such as bhujia and chabena.
With Civil Appeal Nos.
1459 60/2002 KAPADIA, J. Civil Appeal Nos.
8595 8596/2001 These civil appeals are filed by the assessee under section 35L of the Central Excise Act, 1944 against decision dated 10.9.2001 passed by CEGAT.
In that declaration classification with effect from 1.3.1997, they declared all the above items as namkeens.
