Supreme Court · 2007 INSC 444 · Decided 20 April 2007
M/S. Adhunik Food Products (P) LTD., U.P. v. Commissioner of Central Excise, Meerut
- Court
- Supreme Court of India
- Citation
- 2007 INSC 444 · [2007] 5 S.C.R. 389
- Case number
- CIVIL APPEAL No. 654/2002
- Decided
- 20 April 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
FOOD PRODUCTS (P) LTD., U.P. A v. COMMISSIONER OF CENTRAL EXCISE, MEERUT APRIL 20, 2007 [S.H. KAPADIA AND B. SUDERSHANREDDY,JJ.] B Central Excise Tarriff act, 1985-Chapter Heading 19.04 & 21.07 -/, (remoulded as Chapter Heading 21.08 during AY 1996-97)-Assessee making 'puffs ' by the 'puffe' would fall under Chapter Heading 19.04 or under Chapter Heading 21.07 (remoulded as Chapter Heading 21.08 during AY 1996-97)-But Tribunal gave no finding as to whether 'puffe' would fall under the Chapter Heading 19.04-lt did not consider various important issues questions-Matter D
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