Excise duty on pizza


This query is : Resolved 

(Querist)
06 December 2011 1.Whether manufacture of Pizza by "Pizza hut" liable to pay excise duty.
2.Dnt say that it does not amount to manufacture coz i have cases laws supporting the same.

06 December 2011 pizza and chicken wings being placed in a paper carton bearing brand name ‘Pizza Hut' is classifiable under heading 19.05 and exempt from duty - not classifiable under heading 1601.10 as alleged by department – decision in own case 2010-TIOL-1653-CESTAT-BANG followed - Revenue appeal rejected: MUMBAI CESTAT;

CCE, Mumbai V Vs M/s Dodsal Corporation Pvt Ltd (Dated: February 1, 2011)


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