‘Cheeselings’ manufactured by Parle Products Pvt Ltd is a peculiar indigenous preparation; classifiable as ‘namkeen’: CESTAT
‘Namkeen’ has not been defined either contextually in the notification or as a separate nomenclature in the tariff under Schedule to Central Excise Tariff Act, 1985. Therefore, the Tribunal opined that the adjudicating authority had erred in concluding that the impugned goods were not ‘namkeen’.