M/S. TARAI FOODS LTD. vs COMMNR. OF CENTRAL EXCISE, MEERUT — C.A. No. 1138/2001

SUMMARY: Tarai Foods Ltd. v. CCE, Meerut (C.A. No. 1138/2001) Outcome: Supreme Court allowed the appeals and set aside the Tribunal's decision, restoring the Commissioner's order. The Court held that French Fries packets without the brand name "Inland Valley" should be classified under tariff heading 2001.90 (nil duty), not 2001.10 (8% duty). The phrase "New Improved Quick Frozen French Fries" constitutes mere product description, not a protectable brand name requiring duty under excise law. No further directions or next date mentioned. No order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.