https://www.taxtmi.com/caselaws?id=800165 Tariff classification distinguishes batter-coated, spiced and deep-fried peanuts from salted peanuts fried only in vegetable oil. The former, having a distinct commercial identity as a gram-flour-based food preparation, falls under Central Excise Tariff sub-heading 2106 90 99 and qualifies for the relevant exemption; the latter remains within sub-heading 2008 11 00 under the specific-entry principle and is not exempt. ISD-distributed CENVAT credit is available to an eligible contract manufacturing unit for the pre-1 April 2016 period where service costs enter the assessable value; later amendments cure a scheme lacuna from inception. Penalties do not arise from an interpretational classification or credit dispute absent mens rea, fraud, collusion, wilful suppression, or intent to evade duty. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800165 Tariff classification distinguishes batter-coated, spiced and deep-fried peanuts from salted peanuts fried only in vegetable oil. The former, having a distinct commercial identity as a gram-flour-based food preparation, falls under Central Excise Tariff sub-heading 2106 90 99 and qualifies for the relevant exemption; the latter remains within sub-heading 2008 11 00 under the specific-entry principle and is not exempt. ISD-distributed CENVAT credit is available to an eligible contract manufacturing unit for the pre-1 April 2016 period where service costs enter the assessable value; later amendments cure a scheme lacuna from inception. Penalties do not arise from an interpretational classification or credit dispute absent mens rea, fraud, collusion, wilful suppression, or intent to evade duty. Case-Laws Central Excise Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800165