https://www.taxtmi.com/caselaws?id=100399 Roasted, salted and packed nuts that undergo substantial processing are classifiable as preparations of nuts under Heading 20.01 rather than as unprocessed nuts under Chapter 8, because the processing alters their commercial character and use. Small-scale exemption was unavailable where the appellant failed to prove an effective assignment of the brand name used on the goods, leaving the mark with another concern. On those findings, the confiscation, redemption fine and penalties, including the director's penalty, were sustained. en-us Fri, 24 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 13:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100399 Roasted, salted and packed nuts that undergo substantial processing are classifiable as preparations of nuts under Heading 20.01 rather than as unprocessed nuts under Chapter 8, because the processing alters their commercial character and use. Small-scale exemption was unavailable where the appellant failed to prove an effective assignment of the brand name used on the goods, leaving the mark with another concern. On those findings, the confiscation, redemption fine and penalties, including the director's penalty, were sustained. Case-Laws Central Excise Fri, 24 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100399