2013 (12) TMI 275 - AT - Central Excise

Benefit of Exemption Notification 6/2003 Addition of saccharine to scented supari Held that - Addition of saccharine to the flavoured supari would not take away it from the category of scented supari Following CCE, Guntur v. Crane Betel Nut Powder Works 2007 (3) TMI 6 - SUPREME COURT OF INDIA - addition of sweetening material to the betel nut would not result in new and distinct or different product - addition of saccharine would not result in sweetened scented supari rather than only scented supari - Decided against Revneue.

Summary

The Appellate Tribunal CESTAT NEW DELHI upheld the Commissioner (Appeals) decision that adding saccharine to scented supari does not change its classification. Revenue's appeal was rejected. (2013 (12) TMI 275 - CESTAT NEW DELHI)