https://www.taxtmi.com/caselaws?id=345404 The Tribunal dismissed the Revenue's appeal and upheld the Order-in-Appeal, confirming the respondent's classification of goods under Chapter Heading No.2108.00 with a 40% abatement on MRP. The Tribunal found that the goods did not fall under Chapter Sub Heading No.1901.92 as argued by the Revenue, emphasizing that the goods were put up in unit containers and did not fit the classification under 'others,' including 1901.92. The decision was based on the specific categorization criteria under the Central Excise Tariff Act, 1985, favoring the respondent. en-us Wed, 14 Jun 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345404 The Tribunal dismissed the Revenue's appeal and upheld the Order-in-Appeal, confirming the respondent's classification of goods under Chapter Heading No.2108.00 with a 40% abatement on MRP. The Tribunal found that the goods did not fall under Chapter Sub Heading No.1901.92 as argued by the Revenue, emphasizing that the goods were put up in unit containers and did not fit the classification under 'others,' including 1901.92. The decision was based on the specific categorization criteria under the Central Excise Tariff Act, 1985, favoring the respondent. Case-Laws Central Excise Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345404