https://www.taxtmi.com/caselaws?id=119294 In a classification dispute over snack foods, the tribunal found a strong prima facie case that the goods were not confined to Chapter 19.04 as contended by the revenue, because the materials showed ingredients such as gram flour, wheat fibre, edible oil and seasoning. Prima facie reliance was also placed on Note 10 to Chapter 21, which treats namkeens and similar products as classifiable under sub-heading 2108.99 irrespective of ingredients. On that basis, the tribunal held that waiver of pre-deposit was justified and ordered pre-deposit of duty and penalty waived with recovery stayed pending appeal. en-us Wed, 23 Aug 2006 00:00:00 +0530 Tue, 10 Jul 2012 12:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119294 In a classification dispute over snack foods, the tribunal found a strong prima facie case that the goods were not confined to Chapter 19.04 as contended by the revenue, because the materials showed ingredients such as gram flour, wheat fibre, edible oil and seasoning. Prima facie reliance was also placed on Note 10 to Chapter 21, which treats namkeens and similar products as classifiable under sub-heading 2108.99 irrespective of ingredients. On that basis, the tribunal held that waiver of pre-deposit was justified and ordered pre-deposit of duty and penalty waived with recovery stayed pending appeal. Case-Laws Central Excise Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119294