2011 (7) TMI 1088 - SCH - Central Excise

Duty demand - classification of the items namely cheetos wheels and lehar kurkure - items classifiable under Heading 2108 of the CETA as namkeen and claimed exemption under Notification 5/99 from payment of duty. But the Revenue did not accept that classification and issued show cause notice to the appellants alleging that these items were classifiable under sub-heading 1904.10 of the CETA attracting duty @ 16% ad valorem.

Summary

The Supreme Court of India, in 2011, dismissed Civil Appeal Nos. 4055-4058 of 2003 filed by Commissioner of Central Excise, Chandigarh-II against CEGAT Final Order Nos. 249-252/2002-D. The appeals were dismissed based on a previous decision in Commissioner of Central Excise, Pune-III v. Frito Lay India.