https://www.taxtmi.com/caselaws?id=312237 CESTAT Chennai allowed the appeal regarding classification of food products. The tribunal held that Savoury Oats/Silk Oats should be classified under CETH 1104 12 00 rather than CETH 1904 20 00 as determined by the department, following precedent that products not ready for consumption fall under 1104. However, Muesli was correctly classified under CETH 1904 10 90 as the whole rolled oats underwent roasting process. The tribunal ruled that extended time limitation was improperly invoked since the appellant had informed the department about manufacturing processes and the issue was purely interpretational in nature. en-us Wed, 16 Aug 2023 00:00:00 +0530 Wed, 07 Feb 2024 18:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312237 CESTAT Chennai allowed the appeal regarding classification of food products. The tribunal held that Savoury Oats/Silk Oats should be classified under CETH 1104 12 00 rather than CETH 1904 20 00 as determined by the department, following precedent that products not ready for consumption fall under 1104. However, Muesli was correctly classified under CETH 1904 10 90 as the whole rolled oats underwent roasting process. The tribunal ruled that extended time limitation was improperly invoked since the appellant had informed the department about manufacturing processes and the issue was purely interpretational in nature. Case-Laws Central Excise Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312237