https://www.taxtmi.com/caselaws?id=45687 The court ruled in favor of the first respondent, upholding the imposition of excise duty on wafers. The judgment determined that wafers are considered a type of biscuit for excise duty assessment purposes based on dictionary definitions, market perception, and the product labeling as "Wafer Biscuits." The court rejected the petitioner's argument that wafers should not be subjected to excise duty, emphasizing that wafers, despite some differences in size and shape, fundamentally fall within the category of biscuits under the Central Excise and Salt Act, 1944. en-us Wed, 31 Jul 1974 00:00:00 +0530 Tue, 13 Jul 2010 12:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45687 The court ruled in favor of the first respondent, upholding the imposition of excise duty on wafers. The judgment determined that wafers are considered a type of biscuit for excise duty assessment purposes based on dictionary definitions, market perception, and the product labeling as "Wafer Biscuits." The court rejected the petitioner's argument that wafers should not be subjected to excise duty, emphasizing that wafers, despite some differences in size and shape, fundamentally fall within the category of biscuits under the Central Excise and Salt Act, 1944. Case-Laws Central Excise Wed, 31 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45687