Manufacturer's appeal on "Sweet Corn Cream Style" classification allowed, Collector's decision set aside.

The Appellate Tribunal CEGAT, Mumbai allowed the manufacturer's appeal regarding the classification of "Sweet Corn Cream Style" product, setting aside the Collector's decision to accept the department's proposed classification over the appellant's claimed classification.

---

---

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by the manufacturer regarding the classification of "Sweet Corn Cream Style" product. The Asst. Collector accepted the classification claimed by the appellant, but the department sought a review proposing a different classification. The Collector accepted the department's proposal, which was not the one initially issued in the notice. The Tribunal set aside the impugned order, stating that the Collector's decision cannot be maintained.

---