https://www.taxtmi.com/caselaws?id=756767 The CESTAT Chennai held that classification demands on various food products failed due to revenue's inconsistent classification approach. For Health Mix containing 82% cereals, 12% pulses, and other ingredients in powder form, the tribunal ruled it could not be classified under Chapter 1904 which covers only flakes or grain forms. Revenue had changed its own classification proposal for this product. For Dia Mix and Dia Food, demands were dropped by revenue in subsequent proceedings. For Ragi Malt and Badam Mix, revenue abandoned earlier classifications under Chapter 2106 1000 in favor of different headings in later orders. The tribunal found revenue failed to discharge burden of proof regarding proper classification, resulting in duty demands and penalties being set aside. Appeals were allowed. en-us Tue, 23 Jul 2024 00:00:00 +0530 Fri, 09 Aug 2024 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756767 The CESTAT Chennai held that classification demands on various food products failed due to revenue's inconsistent classification approach. For Health Mix containing 82% cereals, 12% pulses, and other ingredients in powder form, the tribunal ruled it could not be classified under Chapter 1904 which covers only flakes or grain forms. Revenue had changed its own classification proposal for this product. For Dia Mix and Dia Food, demands were dropped by revenue in subsequent proceedings. For Ragi Malt and Badam Mix, revenue abandoned earlier classifications under Chapter 2106 1000 in favor of different headings in later orders. The tribunal found revenue failed to discharge burden of proof regarding proper classification, resulting in duty demands and penalties being set aside. Appeals were allowed. Case-Laws Central Excise Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756767