under rule 173(b) of the Centtral Excise Rules, they have mentioned `Lozengeds', as one of tthe items manufacttured by the petitioner. These `Lozenges ... wrongly included in their application and were also paying mistakenly duty on Lozenges as if these Lozenges are also covered under item
Rule 173(6) of the Central Excise Rules, they have mentioned 'Lozenges' as one of the items manufactured by the petitioners. These ... Lozenges' prepared by the petitioners were being assessed to the Central Excise duty as if they fall under item 1- A of the Schedule
Cough Drops
is sold in the form of a caramel brown colour lozenge in a blue pillow pack.
The applicant asserts and alleges that ... opening frame and in the comparative frame, and in the caramel brown
lozenge which is shown while the voice over describing it as an ordinary
excise duty mistakenly paid. On facts, the learned Judge found that lozenges manufactured by the petitioners therein will not fall within the description ... wrongly including in their application and were also paying mistakenly duty on lozenges as if the lozenges are also covered under item
