Benefit of exemption - nobody in the chain of trade from the ...

Exemption for 'wafer biscuits' does not cover 'coated wafers,' tribunal rules; specific language must be followed.

August 8, 2019

Case Laws Central Excise AT

Benefit of exemption - nobody in the chain of trade from the manufacturer to the ultimate consumer know the products as ‘wafer biscuits’ but know them only called as coated wafers - It is not for this Tribunal to enlarge the scope of an exemption notification meant for ‘wafer biscuits’ to cover ‘coated wafers’ as well.

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Benefit of exemption - nobody in the chain of trade from the ...

Exemption for 'wafer biscuits' does not cover 'coated wafers,' tribunal rules; specific language must be followed.

August 8, 2019

Case Laws Central Excise AT

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