https://www.taxtmi.com/caselaws?id=165779 The Central Government intervened in a case concerning the classification of a product as 'Lake Colour' or 'Lime Colour' under the Central Excise Tariff. The dispute arose due to an amending notification removing 'Lake Colours' from an exemption, reclassifying them under a different item. Despite the Appellate Collector initially favoring the party's classification as 'Lime Colour,' the Central Government disagreed. After reviewing technical evidence, the government determined the product was indeed 'Lake Colour' falling under a specific tariff item. Consequently, the original order classifying the product as 'Lake Colour' was reinstated, emphasizing the importance of aligning goods with specified tariff items for exemption eligibility. en-us Sat, 24 Jan 1981 00:00:00 +0530 Tue, 12 Aug 2014 10:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165779 The Central Government intervened in a case concerning the classification of a product as 'Lake Colour' or 'Lime Colour' under the Central Excise Tariff. The dispute arose due to an amending notification removing 'Lake Colours' from an exemption, reclassifying them under a different item. Despite the Appellate Collector initially favoring the party's classification as 'Lime Colour,' the Central Government disagreed. After reviewing technical evidence, the government determined the product was indeed 'Lake Colour' falling under a specific tariff item. Consequently, the original order classifying the product as 'Lake Colour' was reinstated, emphasizing the importance of aligning goods with specified tariff items for exemption eligibility. Case-Laws Central Excise Sat, 24 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165779