Classification of ghee as other dairy produce under central excise tariff, not as butter, changing its excise classification. Ghee is classifiable as other dairy produce under heading 04.04 of the Central Excise Tariff rather than under the butter heading. The Ministry relied on the distinct wording of the Central Excise Tariff compared with the HSN, the absence of any Tariff note equating ghee with butter, and the established trade distinction between ghee and butter to conclude that ghee falls within the residuary 'other dairy produce' entry.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of ghee as other dairy produce under central excise tariff, not as butter, changing its excise classification.
Ghee is classifiable as other dairy produce under heading 04.04 of the Central Excise Tariff rather than under the butter heading. The Ministry relied on the distinct wording of the Central Excise Tariff compared with the HSN, the absence of any Tariff note equating ghee with butter, and the established trade distinction between ghee and butter to conclude that ghee falls within the residuary "other dairy produce" entry.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
