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2016 (10) TMI 1069 - AT - Central ExciseClassification of goods - whether diary whitener is classifiable under chapter heading 0401.13 or under chapter heading 0401.19 of the Central Excise Tariff? - benefit of N/N. 04/90 dated 20.3.1990 - Held that: - the chapter heading 0401.13 covers milk powder and skimmed powder specially prepared for feeding infant - Admittedly, the product involved is dairy whitener which constituents partially skimmed milk, therefore, the milk powder may be in any form i.e. full skimmed or partially skimmed powder. Therefore, the classification of the goods in question classifiable under chapter heading 0401.13 of CETA, 1985. Whether the appellant is entitled for the benefit of Notification No.04/90 dated 20.3.1990 or not? - Held that: - N/N. 4/90-CE dated 30.3.1990 was superseded by N/N. 16/91-CE dated 25.7.1991, which exempted all goods under Tariff Sub Heading 0401.13. However, N/N. 16/91-CE was rescinded by N/N. 64/94-CE dt.1.3.1994. Therefore, the appellant is not entitled for the benefit of notification for the period 2.6.1998 to 17.7.1998. Appeal dismissed - decided against appellant.
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