2024 (2) TMI 369 - SCH - Central Excise

Classification of Savoury Oats / Silk Oats - Following the judgment of Supreme Court 2015 (4) TMI 356 - SUPREME COURT , the CESTAT held that, The product Savoury Oats / Silk Oats merit classification under CETH 1104 12 00 and not under 1904 20 00 as determined by the authorities below. - While challenging the decision of CESTAT, department sought review of impugned decision. - HELD THAT - Looking into the findings of fact, this is not a case in which the said prayer can be considered. The appeals are dismissed.

Summary

The Supreme Court condoned delay, upheld Tribunal's view, dismissed appeals, and disposed of pending applications. The case of "Satnam Overseas Ltd. Vs. Commissioner" was mentioned but not considered for reconsideration.