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2011 (4) TMI 591 - CESTAT, NEW DELHIExemption - Under Notification No. 3/2006-C.E., dated 1-3-2006 - whether the expression all kinds of food mixes would include food supplement or not - The notification specifically refers to “All kinds of food mixes including instant food mixes”, along with chapter sub-heading 2106 90 - merely because food supplement may also be classifiable under same chapter heading that cannot be a ground to claim exemption under the notification as notification specifically describes the product which would be entitled to claim exemption apart from disclosing chapter sub-heading number - Undisputedly, the description does not include food supplement - Therefore, prima-facie, decided against the assessee.
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