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2017 (7) TMI 516 - AT - Central ExciseClassification of goods - Edible preparation - whether classifiable under Chapter Heading No.2108.00 or under Chapter Sub Heading No.1901.92 of Central Excise Tariff Act, 1985? - Held that: - under Chapter Heading No. 19.01 the title of the heading includes food preparations containing Malt Extract and containing Cocoa less than 40% by weight. The said goods are divided through single dash in two categories, one category is ‘put up in unit containers’ and the other category is ‘others’. 1901.92 is sub set through double dash of ‘others’. It is a fact on record that the goods manufactured by the respondent are put up in unit containers. Therefore, obviously they will not fall in the category ‘others’ which includes 1901.92 - appeal dismissed - decided against Revenue.
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