Central Excise Tariff Act 1985 Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Old/Used Lead Acid Batteries recovered from ship not exigible to central excise duty: CESTAT

The appellant was not registered with Gujarat Pollution Control Board for processing goods like Lead Acid Batteries and so they were clearing these goods to their buyers who had license from Pollution Control Board to process old/used Lead Acid Batteries for extraction of lead scrap.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Kopiko is classifiable as ‘sugar confectionery not containing cocoa’ under Central Excise Tariff Act, 1985; basis of product is sugar, glucose and not coffee: CESTAT

Kopiko contained flavour coffee to the extent of 1.57 %, whereas the majority ingredients were refined sugar 33.06%, liquid glucose 41.41%, other ingredients constitute to 11.81% and water at the rate of 12.5%.

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.