Central Excise Rules 2002 Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Cheeselings’ manufactured by Parle Products Pvt Ltd is a peculiar indigenous preparation; classifiable as ‘namkeen’: CESTAT

‘Namkeen’ has not been defined either contextually in the notification or as a separate nomenclature in the tariff under Schedule to Central Excise Tariff Act, 1985. Therefore, the Tribunal opined that the adjudicating authority had erred in concluding that the impugned goods were not ‘namkeen’.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of ‘Minute Maid Nimbu Fresh’ as lemonade instead of fruit pulp or fruit drink

A show cause notice was issued to the appellant, to recover Central Excise Duty payable on the impugned product, during the period of April 2011 to August 2012, on the grounds that the appellant had misclassified the product as fruit pulp or fruit drink, instead of lemonade.

Case Briefs Supreme Court

Section 11B Central Excise Act’s limitation period applicable to claims for rebate of duty under Rule 18 of the Central Excise Rules, 2002: SC

Supreme Court observed that if it is accepted that the period of limitation prescribed under Section 11B of the Act shall not be applicable with respect to claim for rebate of duty as there is no mention of Section 11B of the Act either in Rule 18 or in the notification dated 6.9.2004, then there will not be any period of limitation for making an application for rebate of duty.