https://www.taxtmi.com/caselaws?id=48657 The product, Indian Mouth Freshener, was classified as "Pan Masala" under CETSH 2106.9020 due to its ingredients, satisfying the definition provided in the Central Excise Tariff Act. While Basic Excise Duty (BED) was deemed eligible for exemption under Notification 56/2002-C.E., National Calamity Contingent Duty (NCCD), Additional Duty of Excise on Pan Masala (AED), and Education Cess (EC) were not considered eligible for exemption and refund as per the same notification. The Authority emphasized strict construction of exemption notifications and ruled that only BED was exempted, not the other mentioned duties. en-us Tue, 05 Dec 2006 00:00:00 +0530 Thu, 22 Oct 2015 19:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48657 The product, Indian Mouth Freshener, was classified as "Pan Masala" under CETSH 2106.9020 due to its ingredients, satisfying the definition provided in the Central Excise Tariff Act. While Basic Excise Duty (BED) was deemed eligible for exemption under Notification 56/2002-C.E., National Calamity Contingent Duty (NCCD), Additional Duty of Excise on Pan Masala (AED), and Education Cess (EC) were not considered eligible for exemption and refund as per the same notification. The Authority emphasized strict construction of exemption notifications and ruled that only BED was exempted, not the other mentioned duties. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48657