https://www.taxtmi.com/caselaws?id=155326 The Tribunal ruled in favor of the appellant company and its Finance Manager, setting aside the duty demand and penalties imposed. The packed food for aircraft passengers was classified as "ready to eat packaged food" under CET sub-heading 2106.90.99, qualifying for a Nil rate of duty under Notification No. 3/2006-C.E. The Tribunal disagreed with the distinction made between "food preparations" and "ready to eat packaged foods," holding that the food in question falls under food preparations and is eligible for the Nil rate of duty. The earlier notification exempting such food preparations from duty payment was also considered. en-us Thu, 19 Aug 2010 00:00:00 +0530 Tue, 03 Sep 2013 15:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155326 The Tribunal ruled in favor of the appellant company and its Finance Manager, setting aside the duty demand and penalties imposed. The packed food for aircraft passengers was classified as "ready to eat packaged food" under CET sub-heading 2106.90.99, qualifying for a Nil rate of duty under Notification No. 3/2006-C.E. The Tribunal disagreed with the distinction made between "food preparations" and "ready to eat packaged foods," holding that the food in question falls under food preparations and is eligible for the Nil rate of duty. The earlier notification exempting such food preparations from duty payment was also considered. Case-Laws Central Excise Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155326