Classification of Savory Oats - The Tribunal agreed with the ...

Case Laws Central Excise

March 20, 2024

Classification of Savory Oats - The Tribunal agreed with the appellant, stating that the classification should follow the earlier ruling (11041200) since the process does not alter the essential character of oats. It was determined that the mixing of oats with other ingredients does not result in a new, distinct product marketable on its own. - The addition of ingredients to a primary product without significantly altering its essential character does not constitute "manufacture." - Following the analysis and preceding legal framework, the Tribunal set aside the demand for Excise Duty, interest, and penalties imposed on the appellant.

View Source

← Previous Next →

Classification of Savory Oats - The Tribunal agreed with the ...

Case Laws Central Excise

March 20, 2024

You may also like:

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 /...

Commissioner failed to follow binding Tribunal precedents on classification of bio-fungicides and bio-insecticides, erroneously believing Supreme Court appeals left...

Transfer pricing adjustment on export commission paid to related party disallowed based on assessee's own case demonstrating benefits and higher profitability. Royalty...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

The key points covered in the summary are: The assessee claimed tax deducted at source (TDS) on prize winnings from unsold lottery tickets as business income and set off...

The Appellate Tribunal addressed multiple issues raised in the appeals concerning the classification of Rubber Processing Oil (RPO), enhancement of its imported value,...

Binding nature of Tribunal Order - Principle of “consistency” - Not only the Tribunal but all the Authorities subordinate to it are bound to follow and comply with the...

The assessee, after being amalgamated with another company, treated the excess consideration paid over the net assets acquired as goodwill and claimed depreciation at...

TP Adjustment - assessee has issued the corporate guarantee on behalf of AE’s - interest saved approach - The ITAT decided in favor of the assessee, directing the AO to...

Stay of demand - We are of the view that rejection of the stay-application is nothing but harassment to the assessee as there is no distinction between the facts of the...

Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is...

The assessee, a company engaged in development/construction and sale of flats and plots, had classified its properties into four categories: flats open for sale, let-out...

Classification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O - the test report dated 03.03.2016 of...

Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee...

Classification of goods - ‘CRAX Corn Rings’ - ‘Natkhat Wheat Puffs’ - to be classified under CTH 19059030 as ‘extruded or expanded products, savoury or salted’ and not...

Quick Updates: