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Central Excise - Highlights / Catch Notes

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Classification of Savoury Oats / Silk Oats - Following the ...

Case Laws     Central Excise

February 8, 2024

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. - Supreme Court dismissed the appeal of the revenue.

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