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2008 (11) TMI 192 - AT - Central ExciseClassification of Mouth freshener - From the reading of the Chapter 20.01, it is seen that it covers preparation of vegetables, fruit, nuts and other edible parts of plants. It also covers preparation which may contain added sugar or other sweetening matter. Preparation of fruits, nuts etc. naturally will contain certain added ingredients. It is not mere collection of all different types of fruits, nuts or other parts of plants. Addition of material like saffron has not been shown to change the characteristic of preparation substantially or significantly. - When the product is covered under the description of the Chapter 20, the need to go to the Chapter 21 which is residuary in nature does not arise – revenue appeal demanding duty under sub heading 2108.99 rejected
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