https://www.taxtmi.com/caselaws?id=72382 The Tribunal confirmed the classification of dehydrated garlic as a vegetable under Tariff Item 1B of the Central Excise Tariff, eligible for exemption under Notification No. 17/70. The show cause notice issued by the Central Government was deemed invalid due to being untimely and vague. Judge G. Sankaran emphasized that garlic, despite being used for flavoring, is commonly accepted as a vegetable and an item of food, leading to the dismissal of the appeal. en-us Wed, 09 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 10:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72382 The Tribunal confirmed the classification of dehydrated garlic as a vegetable under Tariff Item 1B of the Central Excise Tariff, eligible for exemption under Notification No. 17/70. The show cause notice issued by the Central Government was deemed invalid due to being untimely and vague. Judge G. Sankaran emphasized that garlic, despite being used for flavoring, is commonly accepted as a vegetable and an item of food, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 09 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72382