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2017 (4) TMI 1481 - AT - Central ExciseClassification of goods - NESLAC Nutritious Milk Drink for growing kids - whether classified under tariff item 0404 90 00 of the Central Excise Tariff Act, 1985 or under tariff heading 1901? - the department was of the view that the addition of flavour in the product would take it out of CETH 0404. HELD THAT:- The identical issue has come up in the appellant's own case NESTLE INDIA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE (LTU) , DELHI [ 2006 (3) TMI 523 - CESTAT, NEW DELHI ] where it was held that there is no justification to shift the classification of the main product from 0404 to 1901, on account of addition of a minuscule quantity of flavouring substance. Thus, the proper classification for the impugned goods will be under heading 0404 90 00 of the Central Excise Tariff Act, 1985 as claimed by the appellant - appeal allowed - decided in favor of appellant.
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