1980 (5) TMI 34 - CGOVT - Central Excise

Summary

The petitioners cleared Thin Arrowroot Biscuits, then reprocessed into Glucose-D and Gingernut biscuits. The Asstt. Collector denied refund, stating different varieties do not form the same 'class'. The Government ruled that all goods were biscuits, falling under the same class, allowing the refund claim. The revision application was allowed.