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1 - 3 of 3 (0.68 seconds)M/S. Symrise Pvt. Ltd vs Cce, Chennai on 28 February, 2011
Britco Foods Co. Ltd. vs Commissioner Of Central Excise on 19 March, 1999
15.2 It is also noticed that 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)], relied
upon by the appellant, has 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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