https://www.taxtmi.com/caselaws?id=267555 Sugar cleared in excess of a factory's levy entitlement, but under release orders issued under the Levy Sugar Supply (Control) Order, 1979, retained the character of levy sugar for tariff classification. Because the clearances were authorised under Section 3 of the Essential Commodities Act, 1955 and clause 2(1) of the Control Order, and the Explanation treated such sugar as levy sugar requisitioned by the Central Government, the excess quantity was classifiable under Heading 1701.31 rather than as free sale sugar under Heading 1701.39. The same classification approach had been applied in earlier Tribunal proceedings on similar facts. en-us Wed, 21 Oct 2015 00:00:00 +0530 Sat, 07 May 2016 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267555 Sugar cleared in excess of a factory's levy entitlement, but under release orders issued under the Levy Sugar Supply (Control) Order, 1979, retained the character of levy sugar for tariff classification. Because the clearances were authorised under Section 3 of the Essential Commodities Act, 1955 and clause 2(1) of the Control Order, and the Explanation treated such sugar as levy sugar requisitioned by the Central Government, the excess quantity was classifiable under Heading 1701.31 rather than as free sale sugar under Heading 1701.39. The same classification approach had been applied in earlier Tribunal proceedings on similar facts. Case-Laws Central Excise Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267555