https://www.taxtmi.com/caselaws?id=1326 SC held that the product described as moongfali masala mazedar is an oil-prepared namkeen containing gram flour and deep-fried ingredients, not a predominating nut product, and therefore falls under Chapter 21, Heading 2108.99 and qualifies for exemption under notification No. 4/97-C.E. The court rejected applying predominance principle and likened the product to other pulse-based namkeens. The question whether prices charged were inclusive of duty (cum-duty) or contained a profit element was left open; the matter was remitted for fresh examination and recomputation of duty. en-us Mon, 19 Mar 2007 00:00:00 +0530 Tue, 16 Sep 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1326 SC held that the product described as moongfali masala mazedar is an oil-prepared namkeen containing gram flour and deep-fried ingredients, not a predominating nut product, and therefore falls under Chapter 21, Heading 2108.99 and qualifies for exemption under notification No. 4/97-C.E. The court rejected applying predominance principle and likened the product to other pulse-based namkeens. The question whether prices charged were inclusive of duty (cum-duty) or contained a profit element was left open; the matter was remitted for fresh examination and recomputation of duty. Case-Laws Central Excise Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1326