https://www.taxtmi.com/caselaws?id=780393 CESTAT held that the mixed ragi cereal products are correctly classifiable under CETH 2106 as food preparations, not under CETSH 1901 as preparations of flour. The Revenue failed to prove the products were flour-based preparations characterized by starch or malt extract and relied on unsupported assumptions and inapplicable interpretative rules. The tribunal found no change of fact or law to justify reclassification or differential duty demands dating from 2007, set aside the impugned orders and the consequential penalty under Rule 25 of the Central Excise Rules, 2002, and allowed the appeal. en-us Tue, 28 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780393 CESTAT held that the mixed ragi cereal products are correctly classifiable under CETH 2106 as food preparations, not under CETSH 1901 as preparations of flour. The Revenue failed to prove the products were flour-based preparations characterized by starch or malt extract and relied on unsupported assumptions and inapplicable interpretative rules. The tribunal found no change of fact or law to justify reclassification or differential duty demands dating from 2007, set aside the impugned orders and the consequential penalty under Rule 25 of the Central Excise Rules, 2002, and allowed the appeal. Case-Laws Central Excise Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780393