2015 (4) TMI 606

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..... s and parts of plants and therefore rightly classified under Chapter Heading 2001.10 and cannot be treated as sugar confectionery. He thus, dropped the proceedings by passing the final order dated 18.12.2001. The Department went in appeal. The Commissioner (Appeal) also upheld the orders. Same is the view taken by the Tribunal as well. Thus all the three authorities below have arrived at finding o .....

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..... tter of common knowledge that those products falling under Chapter Heading 2001.10 attract nil rate of excise duty. On this perception that the aforesaid product should be treated as sugar confectionery and be classified under Chapter Heading 1704.90, show cause notice was issued to the respondents. However, after eliciting the reply of the respondents and examining the matter at length, the .....

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