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2019 (11) TMI 1054 - AT - Central ExciseClassification of goods - flavoured milk - whether classified under CETA 22029030 of CETA or to be classified under 04049000? - M.R.P basis assessment in terms of N/N. 49/2008-CE (NT) dt. 24.12.2008 as amended by N/N. 11/2011-CE (NT) dt. 24.03.2011 read with Rule 8 of CCR 2002 - HELD THAT:- The Co-ordinate Bench of the Tribunal has already decided the issue in favour of the appellants. The Tribunal in the case of NESTLE INDIA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE (LTU) , DELHI [2017 (3) TMI 1636 - CESTAT NEW DELHI] where it was held that the appropriate classification for the impugned product will be under Chapter Tariff Item 0404 90 00 of the Central Excise Tariff Act, 1985. Thus, the impugned goods are classifiable under Heading 0404 of CETA - appeal allowed - decided in favor of appellant.
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