1998 (10) TMI 201 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that sweetened partly skimmed milk powder (SPSMP) is different from sweetened skimmed milk powder (SSMP). Revenue's appeal was dismissed as partly skimmed milk powder was considered distinct from skimmed milk powder. The Apex Court judgment supported this decision, leading to the dismissal of the Revenue's appeal. The classification of partly skimmed milk powder under Tariff sub-heading 0404.13 was affirmed despite the Revenue's arguments.