1999 (11) TMI 138 - AT - Central Excise

Summary

The appellants filed a classification list for 'Ice Cream mix/Softy mix' under CET Heading 2107.99 claiming nil rate of duty. Department argued for classification under CET sub-heading 2107.91 with duty. Adjudicating authority accepted the claim of nil duty. Review order raised plea of classification under Heading 19.01, which was not within scope. Tribunal set aside the order and allowed the appeal.