https://www.taxtmi.com/caselaws?id=752746 CESTAT AHMEDABAD upheld the lower authority's decision dismissing revenue's appeal regarding levy of Central Excise Duty on appellant's Sulphur 90% WG product branded as CosavetFertis. The tribunal relied on precedent from C.C.E-BHARUCH VERSUS SULPHUR MILLS LTD, finding identical material composition, manufacturing processes, and product characteristics. With no changes in Central Excise Act definitions of manufacture and excisable goods, and no new judicial pronouncements affecting classification concepts, the tribunal confirmed the product's classification remained unchanged. Revenue's appeal was dismissed. en-us Wed, 15 May 2024 00:00:00 +0530 Fri, 17 May 2024 08:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752746 CESTAT AHMEDABAD upheld the lower authority's decision dismissing revenue's appeal regarding levy of Central Excise Duty on appellant's Sulphur 90% WG product branded as CosavetFertis. The tribunal relied on precedent from C.C.E-BHARUCH VERSUS SULPHUR MILLS LTD, finding identical material composition, manufacturing processes, and product characteristics. With no changes in Central Excise Act definitions of manufacture and excisable goods, and no new judicial pronouncements affecting classification concepts, the tribunal confirmed the product's classification remained unchanged. Revenue's appeal was dismissed. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752746