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2009 (6) TMI 353 - CESTAT, KOLKATAWhether the impugned goods, namely, packaged drinking water, bears a brand name meriting classification under sub-heading 2201.19, or it is unbranded meriting classification under sub-heading 2201.11 under which the goods are chargeable at nil rate of duty as against 16% under the former classification - The lower appellate authority has decided the matter in favour of the respondents holding that the label in this case indicates abbreviated form of the name of respondents – However, the department has not furnished a copy of the label along with the appeal. The matter was adjourned last time giving a direction to the ld. SDR to produce a copy of the label. The ld. SDR has today brought the original file, but nowhere a copy of the label is available. As such, there is no material available with the revenue to substantiate the appeal and hence, we dismiss the appeal
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