https://www.taxtmi.com/caselaws?id=80615 Exemption for a product depended on whether it used essence rather than flavouring concentrate, and the department failed to prove manufacture from flavouring concentrates. The classification approval was only provisional, the sample test report was not supplied to the assessee, and the record did not contradict the exemption claim; the product was therefore liable only at the lower rate. On refund, the provisional nature of the classification list meant there was no finality to bar recovery, and duty paid under protest could be adjusted in the assessee's favour; the refund claim was maintainable and refundable. en-us Thu, 05 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 10:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80615 Exemption for a product depended on whether it used essence rather than flavouring concentrate, and the department failed to prove manufacture from flavouring concentrates. The classification approval was only provisional, the sample test report was not supplied to the assessee, and the record did not contradict the exemption claim; the product was therefore liable only at the lower rate. On refund, the provisional nature of the classification list meant there was no finality to bar recovery, and duty paid under protest could be adjusted in the assessee's favour; the refund claim was maintainable and refundable. Case-Laws Central Excise Thu, 05 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80615