https://www.taxtmi.com/caselaws?id=238336 The Supreme Court overruled the Tribunal's decision regarding the classification of 'Softy Mix' product, determining it should be classified under Heading No.21050000 instead of Heading No.21069099. The exemption under Notification No.06/2002-CE was found inapplicable as the product did not meet the condition of being dispensed solely through vending machines. The Tribunal directed the Applicant to deposit 25% of the duty within six weeks, emphasizing strict compliance with the exemption conditions. The issue of the extended period of limitation was not addressed by the Tribunal, focusing instead on classification and exemption matters. en-us Wed, 07 Aug 2013 00:00:00 +0530 Fri, 25 Apr 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238336 The Supreme Court overruled the Tribunal's decision regarding the classification of 'Softy Mix' product, determining it should be classified under Heading No.21050000 instead of Heading No.21069099. The exemption under Notification No.06/2002-CE was found inapplicable as the product did not meet the condition of being dispensed solely through vending machines. The Tribunal directed the Applicant to deposit 25% of the duty within six weeks, emphasizing strict compliance with the exemption conditions. The issue of the extended period of limitation was not addressed by the Tribunal, focusing instead on classification and exemption matters. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238336