https://www.taxtmi.com/caselaws?id=82055 The appeal was allowed, confirming the classification of 'Fryums' under sub-heading 2107.99 and granting the benefit of Notification No. 12/90-C.E., dated 20-3-1990. The Tribunal determined that 'Fryums' should be considered 'Namkeen' and eligible for the notification's benefits, rejecting the Collector (Appeals)' interpretation. The imposition of a penalty was not specifically addressed, but since 'Fryums' fell under the nil duty sub-heading, the question of excise duty demand did not arise. The classification list was approved, providing the appellants with the benefits of the relevant notifications. en-us Fri, 21 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 16:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82055 The appeal was allowed, confirming the classification of 'Fryums' under sub-heading 2107.99 and granting the benefit of Notification No. 12/90-C.E., dated 20-3-1990. The Tribunal determined that 'Fryums' should be considered 'Namkeen' and eligible for the notification's benefits, rejecting the Collector (Appeals)' interpretation. The imposition of a penalty was not specifically addressed, but since 'Fryums' fell under the nil duty sub-heading, the question of excise duty demand did not arise. The classification list was approved, providing the appellants with the benefits of the relevant notifications. Case-Laws Central Excise Fri, 21 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82055