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1 - 6 of 6 (0.21 seconds)Section 28 in The Customs Act, 1962 [Entire Act]
Section 112 in The Customs Act, 1962 [Entire Act]
Section 114A in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Britco Foods Co. Ltd. vs Commissioner Of Central Excise on 19 March, 1999
6.14 We refer to the decision of the Tribunal, Mumbai in the
case of M/s. Britco Foods Company Ltd. v. Commissioner of Central
Excise, Pune [2001 (127) E.L.T. 73 (Tri. - Mumbai)], wherein it was
categorically held that the Chapter Heading 2106 excludes
preparations of food or drink industry based on odoriferous
substances from that heading and put them under Chapter Heading
3302, and the above judgement has been maintained by the
Hon‟ble Supreme Court as reported in 2007 (213) E.L.T. 490
(S.C.).
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