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Central Excise - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Classification of food preparations, namely, wheat flour, rice ...


Dispute Over Classification of Food Preparations Resolved; Unanimous Decision on Limitation Period Nullifies Demand.

January 5, 2018

Case Laws     Central Excise     AT

Classification of food preparations, namely, wheat flour, rice flour, corn crunch, rice crunch, etc. - Whether the goods in question are classifiable under chapter heading 1901.11 or under chapter heading 1901.19 or not? - Difference of opinion on merit i.e. issue of classification but concurrent decision on the issue of period of limitation while setting aside the demand. - AT

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