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2014 (9) TMI 664 - AT - Central ExciseClassification of goods - Classification of Gopal Zarda - classifiable under T.H. 24039910 or under T.H. 24039930 - Difference of opinion - Majority order - Held that:- The appellant is claiming the classification of the product under Tariff Heading 24039910 whereas the Revenue is classifying the same under Heading 24039930 of the Tariff. prior to 28.2.2005 the appellants were clearing the product under Heading 2404.41 of the Tariff which covers chewing tobacco and preparations containing chewing tobacco. There is no dispute in this regard. As the Central Excise Tariff is migrated from six digit to eight digit classification from 28.2.2005 the appellants continued to clearing the goods under Heading 24039910 chewing tobacco. The products classifiable under Heading 24039910 are notified under Notification No. 2/2006-CE(NT) dated 1.3.2006 to discharge duty as per the provisions of Section 4A of the Central Excise Act, on MRP basis. The appellant continued to discharge duty as per the provisions of the Notification. The pouches of the product produced by the appellant show that the product is described as under: ‘GOPAL 100 ZARDA Deluxe flavoured chewing tobacco’. The instructions on the pouches are that the product is to be chewed and not to swallow but to spit. - the product in question is chewing tobacco and classifiable under Heading 24039910 of the Tariff. Further the Notification No. 2/2006-CE (NT) dated 1.3.2006 is further amended by Notification No. 16/2006-CE(NT) dated 11.7.2006 whereby the chewing scented tobacco classifiable under Heading 24039910 also notified as assessable under Section 4A of the Central Excise Act, 1944. Prior to the period in dispute 1.3.2006 to 10.7.006 the appellants were clearing the product as flavoured chewing tobacco and thereafter also clearing the same by classifying the product under Heading 24039910 of the Tariff and the product in question is marketed as Chewing Tobacco - Decided in favour of assessee.
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