https://www.taxtmi.com/caselaws?id=253936 The Tribunal ruled in favor of the company manufacturing infant foods in a case concerning the classification of Vitamin Premix and Mineral Premix under the Central Excise Tariff Act, 1985. It determined that both products were mixtures of starch preparations with added nutrients, classified under Chapter Heading 1901 and attracting a nil rate of duty. The Tribunal found that the products did not fall under Tariff Heading 2936 as argued by the Revenue, concluding that they were exempted intermediate products used in the manufacture of exempted final products. As a result, the Revenue's appeals were rejected, settling the classification dispute in favor of the company. en-us Mon, 18 Aug 2014 00:00:00 +0530 Mon, 08 Dec 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253936 The Tribunal ruled in favor of the company manufacturing infant foods in a case concerning the classification of Vitamin Premix and Mineral Premix under the Central Excise Tariff Act, 1985. It determined that both products were mixtures of starch preparations with added nutrients, classified under Chapter Heading 1901 and attracting a nil rate of duty. The Tribunal found that the products did not fall under Tariff Heading 2936 as argued by the Revenue, concluding that they were exempted intermediate products used in the manufacture of exempted final products. As a result, the Revenue's appeals were rejected, settling the classification dispute in favor of the company. Case-Laws Central Excise Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253936