https://www.taxtmi.com/caselaws?id=111050 Goods falling under Heading 21.08 were treated as preparations in the nature of instant food mixes where they were meant for consumption only after processing such as cooking, dissolving or boiling in water or milk. The Revenue failed to show that the product was not in pre-cooked form or that it could not be consumed after cooking. Adding spices or salt to the cooked product did not change its essential character. CESTAT therefore held the goods eligible for partial exemption under Notification No. 5/99-C.E., and the assessee succeeded on the exemption issue. en-us Thu, 08 Apr 2004 00:00:00 +0530 Fri, 20 Apr 2012 10:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111050 Goods falling under Heading 21.08 were treated as preparations in the nature of instant food mixes where they were meant for consumption only after processing such as cooking, dissolving or boiling in water or milk. The Revenue failed to show that the product was not in pre-cooked form or that it could not be consumed after cooking. Adding spices or salt to the cooked product did not change its essential character. CESTAT therefore held the goods eligible for partial exemption under Notification No. 5/99-C.E., and the assessee succeeded on the exemption issue. Case-Laws Central Excise Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111050