https://www.taxtmi.com/caselaws?id=41579 The Supreme Court upheld the High Court's decision that the goods known as "Calikut Special" should be classified under Tariff Item No. 22 of the Central Excises and Salt Act, 1944, instead of Item No. 19. The Court determined that the character of the goods at the final production stage was crucial for excise duty classification, emphasizing factors like composition and manufacturing processes. The appeal by the Union of India was dismissed, affirming the classification under Item No. 22 and highlighting the significance of considering the final product's composition for excise duty assessment. en-us Mon, 12 Aug 1985 00:00:00 +0530 Fri, 04 Jun 2010 15:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41579 The Supreme Court upheld the High Court's decision that the goods known as "Calikut Special" should be classified under Tariff Item No. 22 of the Central Excises and Salt Act, 1944, instead of Item No. 19. The Court determined that the character of the goods at the final production stage was crucial for excise duty classification, emphasizing factors like composition and manufacturing processes. The appeal by the Union of India was dismissed, affirming the classification under Item No. 22 and highlighting the significance of considering the final product's composition for excise duty assessment. Case-Laws Central Excise Mon, 12 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41579