https://www.taxtmi.com/caselaws?id=193545 Dairy whitener consisting of partially skimmed milk powder was treated as classifiable under Chapter Heading 0401.13 of the Central Excise Tariff, covering milk powder in the relevant form. On exemption, the product was covered for the earlier period under Notification No. 04/90-CE, while the later exemption regime ceased after rescission, so exemption was unavailable for the subsequent period. The demand was therefore set aside only for the earlier clearances and sustained for the later period, resulting in partial relief based on the notification in force during the relevant time. en-us Tue, 04 Oct 2016 00:00:00 +0530 Wed, 03 Jan 2018 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193545 Dairy whitener consisting of partially skimmed milk powder was treated as classifiable under Chapter Heading 0401.13 of the Central Excise Tariff, covering milk powder in the relevant form. On exemption, the product was covered for the earlier period under Notification No. 04/90-CE, while the later exemption regime ceased after rescission, so exemption was unavailable for the subsequent period. The demand was therefore set aside only for the earlier clearances and sustained for the later period, resulting in partial relief based on the notification in force during the relevant time. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193545