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2019 (3) TMI 1220 - AT - Central ExciseClassification of goods - 2-in-1 Eclairs - Kismi Tofee - Kismi Toffee Bars - classified under Sub-heading 1704 90 20 or under Sub-heading 17049 030? - benefit of exemption in terms of N/N. 12/2012-CE dated 17.03.2012 - Held that:- The issue is no more res-integra and stands settled by the Tribunal’s decision in the same assessee’s case reported as M/s Marko Foods & M/s Pahladrai Confectionaries Pvt. Ltd. [2018 (9) TMI 14 - CESTAT ALLAHABAD] where the Tribunal has held that the appellant’s products i.e. “Parle 2-in-1 Eclairs”, “Kismi Toffee” and “Kismi Toffee Bars” are classifiable under the heading adopted by the assessee’s and are entitled to benefit of Notification No.12/2012-CE dated 17.03.2012 - appeal dismissed - decided against Revenue.
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