CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

‘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’.

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rajasthan high court
Case BriefsHigh Courts

“The Tax Board ignored the ordinary definition of namkeen, specification of namkeen as set out by the Bureau of Indian Standard and the FSSAI licenses granted to the petitioner, which categorizes the product in question as namkeen.”