2001 (9) TMI 779 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeal regarding the classification of Spirulina (Algae) Powder, holding it as a natural product not subject to excise duty based on a previous decision. The Tribunal found the product to be non-excisable, overturning the Commissioner's decision and dismissing the duty demand and penalty.