Commnr.Of Central Excise,New Delhi vs M/S.Connaught Plaza Rest.(P)Ltd.N.D

The Supreme Court addressed the classification of 'soft serve' ice cream under the Central Excise and Tariff Act, 1985, determining whether it falls under heading 21.05 or heading 04.04. The Court held that the process of converting soft serve mix into 'soft serve' constitutes manufacture, and thus, the product is classifiable under heading 21.05, attracting the relevant excise duty. The Court upheld the Tribunal's decision, affirming the classification and rejecting the revenue's appeal.