https://www.taxtmi.com/caselaws?id=185150 The Tribunal concluded that the product 'BYTES' should be classified under sub-heading 1905.39, qualifying for a concessional duty rate of 8% as per Notification No. 37/2003. Allegations of misclassification and suppression of facts were dismissed, and penalties and interest imposed by the Commissioner were set aside. The Tribunal emphasized that products containing vegetable oil should not be classified as chocolate under the PFA Act and ISI specifications, aligning with previous judgments. The appeals were allowed, reinforcing the correct classification and duty rate for 'BYTES'. en-us Thu, 23 Mar 2006 00:00:00 +0530 Mon, 04 Mar 2024 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185150 The Tribunal concluded that the product 'BYTES' should be classified under sub-heading 1905.39, qualifying for a concessional duty rate of 8% as per Notification No. 37/2003. Allegations of misclassification and suppression of facts were dismissed, and penalties and interest imposed by the Commissioner were set aside. The Tribunal emphasized that products containing vegetable oil should not be classified as chocolate under the PFA Act and ISI specifications, aligning with previous judgments. The appeals were allowed, reinforcing the correct classification and duty rate for 'BYTES'. Case-Laws Central Excise Thu, 23 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185150