https://www.taxtmi.com/caselaws?id=757931 Goods classifiable under Tariff Heading 210690 were held entitled to exemption under Serial No. 37 of Notification No. 12/2012-C.E. because the notification expressly covered sweetmeats, namkeens, bhujia and similar edible preparations, and the goods were sold in packed condition, meaning the exclusion for goods not cleared in sealed containers did not apply. The exemption was applied according to the plain language of the notification, and the competing classification under 21069099 was not accepted. On that basis, the duty demand and penalty were set aside. en-us Thu, 22 Aug 2024 00:00:00 +0530 Wed, 04 Sep 2024 14:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757931 Goods classifiable under Tariff Heading 210690 were held entitled to exemption under Serial No. 37 of Notification No. 12/2012-C.E. because the notification expressly covered sweetmeats, namkeens, bhujia and similar edible preparations, and the goods were sold in packed condition, meaning the exclusion for goods not cleared in sealed containers did not apply. The exemption was applied according to the plain language of the notification, and the competing classification under 21069099 was not accepted. On that basis, the duty demand and penalty were set aside. Case-Laws Central Excise Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757931