TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Department's Appeals Dismissed as Tribunal's Original Classification of Milk Powder Stands Unchallenged and Legally Validated</h1> The SC dismissed the Department's appeals challenging the Tribunal's classification of 'New Sapan Dairy Special' and 'partially skimmed milk powder'. The ... Refund - Appeal - Maintainability - Res judicata The Supreme Court of India, in C.A. No. 4527 of 1997, dismissed the Department's appeal challenging a consequential order related to classification and quantum in favor of the assessee, relying on the precedent in Dalmia Industries Ltd. v. Collector of Central Excise (1992 (61) E.L.T. 295). The Court held that since the Tribunal's decision on classification of the product 'New Sapan Dairy Special' had become final and was not challenged by the Department, 'the question of correctness of the view taken by the Tribunal on the question of classification is no longer open.'In C.A. Nos. 1567/93 and 2482-84/93, the Court addressed classification of 'partially skimmed milk powder' versus 'skimmed milk powder.' Rejecting the Revenue's contention that 'skimmed milk' includes 'partially skimmed milk' under Heading 0401.13, the Court upheld the Tribunal's finding that 'partially skimmed milk powder is a separate marketable commodity' classified under Heading 0401.19. This was supported by references to ISI specifications, Prevention of Food Adulteration Rules, and International Standards. The Court found no reason to overturn the detailed reasoning in the impugned judgment and dismissed the appeals.
TaxTMI 
TaxTMI 
