Supreme Court Upholds Revenue's Classification of Processed Nuts Under Central Excise Tariff Due to Legislative Intent. Processed Nuts Classified Under Chapter 20 of Central Excise Tariff Act, 1985, Following HSN Guidelines....
The dispute arose between the Commissioner of Customs & Central Excise, Goa and Phil Corporation Ltd. regarding the classification of processed nuts for excise duty purposes. Phil Corporation Ltd. man...




