https://www.taxtmi.com/caselaws?id=209224 The Commissioner (Appeals) ruled in favor of the respondent, classifying 'non-vegetable pizza' and 'chicken wings' under Heading 19.05 instead of 1601.10, resulting in a nil rate of duty. The decision overturned the duty demand and penalties imposed under Section 11AC of the Central Excise Act, 1944. The Tribunal emphasized that the cardboard box used for takeaway did not qualify as a 'unit container' for classification purposes, citing precedent and consistency with prior rulings in favor of the respondent. en-us Tue, 01 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209224 The Commissioner (Appeals) ruled in favor of the respondent, classifying 'non-vegetable pizza' and 'chicken wings' under Heading 19.05 instead of 1601.10, resulting in a nil rate of duty. The decision overturned the duty demand and penalties imposed under Section 11AC of the Central Excise Act, 1944. The Tribunal emphasized that the cardboard box used for takeaway did not qualify as a 'unit container' for classification purposes, citing precedent and consistency with prior rulings in favor of the respondent. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209224