https://www.taxtmi.com/caselaws?id=761678 Processed dry dates remain classifiable under heading 0804 because their essential character as dates is unchanged, and heading 2008, being residuary, cannot be used where Chapter 8 specifically covers the goods. Washing, deseeding, cutting, drying, sieving and packing did not create a new commercial commodity and therefore did not amount to manufacture under the tariff or general test. On that basis, the duty demand, denial of SSI exemption and penalty were unsustainable, and the impugned order was set aside. en-us Wed, 13 Nov 2024 00:00:00 +0530 Thu, 14 Nov 2024 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761678 Processed dry dates remain classifiable under heading 0804 because their essential character as dates is unchanged, and heading 2008, being residuary, cannot be used where Chapter 8 specifically covers the goods. Washing, deseeding, cutting, drying, sieving and packing did not create a new commercial commodity and therefore did not amount to manufacture under the tariff or general test. On that basis, the duty demand, denial of SSI exemption and penalty were unsustainable, and the impugned order was set aside. Case-Laws Central Excise Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761678