https://www.taxtmi.com/caselaws?id=886 A preparation made from betel nut with lime, cardamom and menthol, and without tobacco, falls within the statutory definition of Pan Masala and is classifiable under CETSH 2106.90.20. The advance ruling also states that Notification No. 56/2002-CE must be construed strictly according to its terms, so its exemption extends only to the levies expressly covered by the notification. On that basis, NCCD, AED and Education Cess, which are imposed under separate Finance Acts, are not exempt merely because Central Excise machinery and CENVAT provisions apply for collection and administration. The BED exemption was conceded. en-us Tue, 05 Dec 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=886 A preparation made from betel nut with lime, cardamom and menthol, and without tobacco, falls within the statutory definition of Pan Masala and is classifiable under CETSH 2106.90.20. The advance ruling also states that Notification No. 56/2002-CE must be construed strictly according to its terms, so its exemption extends only to the levies expressly covered by the notification. On that basis, NCCD, AED and Education Cess, which are imposed under separate Finance Acts, are not exempt merely because Central Excise machinery and CENVAT provisions apply for collection and administration. The BED exemption was conceded. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=886