Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2015 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 606 - SC - Central ExciseClassification of goods - manufacture of Milk N Nut - Classification under Chapter Heading 2001.10 or Chapter Heading 1704.90 - Held that:- Assistant Commissioner came to the conclusion that the product was preparation of vegetables, fruits, nuts and parts of plants and therefore rightly classified under Chapter Heading 2001.10 and cannot be treated as sugar confectionery. He thus, dropped the proceedings by passing the final order dated 18.12.2001. The Department went in appeal. The Commissioner (Appeal) also upheld the orders. Same is the view taken by the Tribunal as well. Thus all the three authorities below have arrived at finding of fact that the product in question is vegetable preparation and is not sugar confectionery - no reason to interfere with this appeal - Decided against Revenue.
|