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2017 (10) TMI 1104 - AT - Central ExciseClassification of goods - ‘CRAX Corn Rings’ - ‘Natkhat Wheat Puffs’ - classified under CTH 19059030 of the Central Excise Tariff Act, 1985 as ‘extruded or expanded products, savoury or salted’, attracting Nil rate of duty or under CTH 19041090, attracting duty @ 16% adv? - Held that: - relying in the decision in the case of FRITO-LAY INDIA Versus COMMISSIONER OF C. EX., PUNE [2006 (11) TMI 28 - CESTAT,MUMBAI], where it was held that Meal blend have cooked by heating, hence classification under Heading 19.04 ibid further not sustainable and Classifiable under Sub- heading 2108.99 ibid - appeal dismissed - decided against Revenue.
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