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of <h1>Tribunal Upholds Nil Duty Classification for EOU Whole Egg Powder</h1> The Tribunal upheld the Commissioner (Appeals) decision in favor of nil duty classification under Chapter Heading 0404 of Central Excise Tariff, rejecting ... Confiscation of goods The revenue appealed against the order-in-appeal regarding the classification of goods under Chapter Heading 0404 of Central Excise Tariff with nil duty rate. The dispute was about goods found during a visit to a 100% EOU manufacturing whole egg powder. The Commissioner (Appeals) ruled in favor of nil duty classification. The revenue argued for duty under Section 3 of the Central Excise Act for unaccounted goods. The Tribunal upheld the Commissioner's decision, rejecting the revenue's appeal.
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