Nutrine Confectionary Company Ltd. vs Assistant Collector Of Central Excise, ... on 4 March, 1983
confectionery products. The question that arises in the appeal is whether 'lozenges' fall under Item I-A(l) of the First Schedule ... attract the levy of excise duty.
3. The appellant declared 'Lozenges' as a non-excisable item in the classification list submitted