1999 (8) TMI 235 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the classification of sugar cubes as a separately excisable product under sub-heading 1701.90, denying the benefit of Notification No. 15/89. The conversion of sugar into sugar cubes was considered as manufacture. The issue of excisability could not be raised as it was voluntarily accepted during classification. The appeal was dismissed.