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    <title>Dispute Over Product Classification for Gulabari, Keora Water, and Shilajit Capsules Under Central Excise Exemptions Lacks Legal Basis.</title>
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    <description>Area based exemption - Classification of goods - products namely Gulabari, Keora Water and Shilajit Capsules - Department cannot take two different views in respect of same product manufactured by the same person in two different units. - present view in respect of Jammu unit is intended only to deny the benefit under Notification No. 56/2002-CE without much legal basis. - AT</description>
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