2001 (6) TMI 719 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered the classification of Nurrish Granules and liquid, whether they are high protein food supplements or food preparations. The appellants argued for natural justice principles and Small Scale Exemption benefit. The Tribunal remanded the matter for fresh examination by adjudicating authorities, allowing the appeals by way of remand.