https://www.taxtmi.com/caselaws?id=34233 The Appellate Tribunal upheld the classification of the product "Mouth Freshener" under Chapter Sub-Heading 2001.10, rejecting the Department's argument that it should be classified under Chapter 2108.99. The Tribunal determined that the product, containing fruits, nuts, and plant parts and being consumable as is, fell under Chapter 20 as a preparation of vegetables, fruits, nuts, or other plant parts. The Commissioner (Appeals)'s decision in favor of the respondent was upheld, and the demands for duty were quashed. The Tribunal dismissed the Department's appeals, affirming the classification under Chapter Sub-Heading 2001.10. en-us Mon, 03 Nov 2008 00:00:00 +0530 Wed, 29 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34233 The Appellate Tribunal upheld the classification of the product "Mouth Freshener" under Chapter Sub-Heading 2001.10, rejecting the Department's argument that it should be classified under Chapter 2108.99. The Tribunal determined that the product, containing fruits, nuts, and plant parts and being consumable as is, fell under Chapter 20 as a preparation of vegetables, fruits, nuts, or other plant parts. The Commissioner (Appeals)'s decision in favor of the respondent was upheld, and the demands for duty were quashed. The Tribunal dismissed the Department's appeals, affirming the classification under Chapter Sub-Heading 2001.10. Case-Laws Central Excise Mon, 03 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34233