Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Ready Rotis Classified as Bread Under CETH 1905 90 90 | Essential Character Doctrine : Customs, Excise & Service Tax Appellate Tribunal
The Customs Tribunal holds that partially cooked ready rotis retain the essential character of bread, classifying them under NIL duty heading 1905 90 90, overturning demand for excise duty.