M/S AMRIT AGRO INDUSTRIES LTD vs COMMISSIONER OF CENTRAL EXCISE GHAZIABAD

The Supreme Court held that roasted peanuts and moongfali masala mazedar are correctly classified under Heading 20.01 of the Central Excise Tariff Act, 1944, as they retain their essential character as nuts despite the roasting process. The Court affirmed the decision of the CEGAT, stating that the application of salt and roasting does not alter the fundamental nature of the peanuts. Consequently, the appeals filed by the assessee were dismissed, upholding the Department's classification and duty demand.