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CESTAT, an Appellate Tribunal, ruled on the classification of Cheeslings under Tariff Item 21069099 of the Central Excise Tariff Act, 1985. The issue of availing exemption under Notification No. 3/2006-C.E. was settled in a previous case involving the same appellant. Despite Cheeslings not being fried, their sale as "Namkeen" qualified for the exemption. The Tribunal found no merit in the confirmed demands on the appellant and allowed the appeal in their favor.
CESTAT, an Appellate Tribunal, ruled on the classification of Cheeslings under Tariff Item 21069099 of the Central Excise Tariff Act, 1985. The issue of availing exemption under Notification No. 3/2006-C.E. was settled in a previous case involving the same appellant. Despite Cheeslings not being fried, their sale as "Namkeen" qualified for the exemption. The Tribunal found no merit in the confirmed demands on the appellant and allowed the appeal in their favor.
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