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, specifically under headings 21.05 and 04.04. The Court held that the 'soft serve' produced by the respondent-assessee is classifiable under heading 04.04, as it constitutes 'other dairy produce' and the process involved amounts to manufacture. The Court reversed the lower appellate authority's classification under heading 21.05, thereby ruling in favor of the assessee and dismissing the revenue's appeal under Section 35L of the Central Excise Act, 1944.