2015 (10) TMI 426 - SCH - Central Excise

Classification of goods - classification of Calcutta Meetha Pan - Classification under CETH 2108 or under CETH 2106.099 - Supreme Court after condoning the delay and hearing the parties dismissed the appeal filed by the Revenue against the decision of Tribunal 2014 (9) TMI 769 - CESTAT MUMBAI ; wherein Tribunal held that product consists of dry dates shredded, cardamom, dry pan powder, spices, sauf, perfume, etc., and the dry dates account for 70% of the weight of the product. The other ingredients like cardamom, spices, sauf and menthol account for about 20% and the green powder consisting of dry pan leaf about 2% of the weight. Thus, the product is a mixture; hence classifiable under CETH 20.01 prior to March, 2005 and under CETH 20.08 on or after March, 2005.